Record Details

Intellectual Capital and Financial Performance

Islamic Banking and Finance Review

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Field Value
 
Title Intellectual Capital and Financial Performance
 
Creator Farah Yasser
Muhammad Mahmmod Shah Khan
Dr. Talat Hussain
 
Subject Intellectual Capital
Structural Capital
Human Capital
Capital Employed Efficiency
Islamic Banks
 
Description This study seeks to investigate the relationship between intellectual capital and bank‘s performance in Pakistan. A sample of five major Islamic Banks of Pakistan had taken for the period 2009-2014. Multiple regression analysis is used to show the relationship of intellectual capital and the bank‘s performance. The results suggest that the bank‘s performance (ROA and ROE) is positively and significantly related to the intellectual capital (Structural capital, Human capital and Capital employed efficiency) of Pakistani Islamic Banks. Human capital efficiency and capital employed efficiency show direct association with the bank‘s performance whereas structural capital efficiency shows no relationship with the bank‘s performance in Pakistan. Human capital efficiency is significantly and positively related to ROA, ROE, asset turnover and EPS. Physical capital employed efficiency of Islamic banks is significantly and inversely related to ROA and asset turnover; however it is positively and significantly related to ROE and EPS. Structural efficiency is significantly but inversely related to ROA and earnings per share and shows no association with ROE and EPS.
 
Publisher Department of Banking and Finance, University of Management & Technology, Lahore, Pakistan
 
Date 2015-03-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journals.umt.edu.pk/index.php/IBFR/article/view/169
10.32350/ibfr.2015.02.05
 
Source Islamic Banking and Finance Review; Vol 2 (2015): IBFR 1436H/2015; 59-75
2221-5239
2413-2977
 
Language eng
 
Relation https://journals.umt.edu.pk/index.php/IBFR/article/view/169/164
 
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