Intellectual capital and financial performance: evidence from Portuguese banks

Neves, Maria Elisabete Duarte; Proença, Catarina

doi:10.1504/ijlic.2021.113658

Cited by 20 publications

(29 citation statements)

References 52 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…However, clear explanations of bank performance could be proposed in the context of improving human capital. There are two facets of business performance: financial and non-financial [4,6,19,29,43,55]. Financial metrics include the percentage of revenue, income and resources used and return on assets (ROA) [56,57].…”

Section: Investment In Hc and Bank Performancementioning

confidence: 99%

“…As a result, employees are well equipped to work and the business in general gains [63]. The resource-based theory predicts a firm's long-term success, which holds that precious, scarce, difficult to reproduce, and nonsubstitutable resources are the most advantageous [4,6,29]. These strategic resources can serve as the foundation for the development of firm skills that, over time, can result in improved performance for the company [64].…”

Section: Investment In Hc and Bank Performancementioning

confidence: 99%

“…This tends to make workforce development more efficient and keeps the company healthy [3]. In today's business world, human capital is the competitive tool that has been considering by each and every organization [4][5][6]. The efficiency in production has been controlled by adopting skilled workforces in the companies [7].…”

Section: Introductionmentioning

confidence: 99%

“…In general, most firms strengthen their workforce training because they feel it will lead to greater productivity and performance [12,13]. For the research, the hypothetical model links resource-based view theory (RBV) in human capital that broadens the human capital concepts to encompass direct and indirect influences on bank performance [4,6]. The philosophy of human capital proposes that individuals with more or more human capital perform as they perform tasks [14].…”

Section: Introductionmentioning

confidence: 99%

“…Few primary data-based studies about human capital and company performance exist in developing countries like Bangladesh [21][22][23][24][25]. Many secondary data-based studies have been found in the literature covering intellectual capital but did not mention HC investment [4,6,10,11,17,19,22,[26][27][28]. Therefore, no direct relationship between investment in human capital and performance has not been found in the existing literature of the Bangladeshi banking industry.…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

The impact of investment in human capital on bank performance: evidence from Bangladesh

Rahman

Akhter

2021

Futur Bus J

View full text Add to dashboard Cite

The objective of this study is to examine the aspects of investment in human capital like training of employees, education level of employees, knowledge level of employees, and skills of employees that influence the performance of a bank and to provide some comments to improve the banking sectors. This research included a conceptual model along with hypotheses. This empirical study is based on primary data. The data were obtained by the convenient sampling procedure with a questionnaire using the seven-point Likert scale. The hypothesized model has been validated using data from 261 participants, and an analysis was conducted using the system of structural equation modelling. The results revealed that investment in training, knowledge level and skills of the employee were positively connected to bank performance at less than 1% and a 5% level of significance. But the employee’s educational level does not substantially affect bank output in this analysis. The focus field is the study of the human capital investments of the Human Resources Division at Janata Bank Limited. It investigates different aspects of the Janata Bank’s facilities as well as the problems and prospects. Thus, this study can be a policy dialogue for the managers, owners, decision-makers, and academicians.

show abstract

Section: Investment In Hc and Bank Performancementioning

confidence: 99%

Section: Investment In Hc and Bank Performancementioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

The impact of investment in human capital on bank performance: evidence from Bangladesh

Rahman

Akhter

2021

Futur Bus J

View full text Add to dashboard Cite

show abstract

Bridging governance gaps: politically connected boards, gender diversity and the ESG performance puzzle in Iberian companies

Guedes,

Neves,

Vieira

2024

BPMJ

View full text Add to dashboard Cite

PurposeThe main goal of this paper is to analyse the impact of political connections and gender diversity shaping Environmental, Social and Governance (ESG) components’ effects on the performance of Iberian companies.Design/methodology/approach To achieve this aim, we have used panel data methodology, specifically the generalized method of moments system estimation method by Arellano and Bond (1991), using data from listed Iberian companies for the period between 2015 and 2020.FindingsOur findings suggest that, although ESG components positively influence company performance, the presence of political connections weakens ESG commitments, compromising ethical standards and suggesting a lack of transparency or inadequate regulations. Our results also highlight that the presence of women on boards of directors has a nuanced impact on firm performance, as measured by the Market-to-Book ratio. While gender diversity interacts with ESG scores, external investors' perceptions may not always reflect immediate performance improvements.Research limitations/implicationsThis work faces some limitations associated with challenges in securing comprehensive data for all variables, along with the complexity of acquiring information about political connections. Often, we had to rely on multiple sources and cross-reference the data to enhance its reliability. Another limitation for potential consideration or exploration in future research pertains to the omission of distinct industry sectors due to the limited number of companies, particularly notable in the context of Portugal.Originality/valueAlthough there is a large volume of literature on the relationship between ESG and companies’ performance, as far as the authors are aware, this article is original and covers an important gap in the literature when considering political connections and board gender diversity impact on ESG components as determinants of the performance of Iberian companies.

show abstract

Determinants factors of the performance of metallurgical companies in Northern Portugal: new evidence using panel data

Neves

Castanheira

Dias

et al. 2022

EMJB

View full text Add to dashboard Cite

PurposeThe main goal of this paper is to study the specific characteristics of the performance of companies in the metallurgical sector, in the northern region of Portugal.Design/methodology/approachTo achieve this aim, the authors have used data from 325 companies manufacturing metal products, except machinery and equipment (CAE Rev.3 25) and 27 companies that manufacture machinery and equipment (CAE Rev. 3 28). The models were estimated by using the panel data methodology for the period between 2011 and 2019. Specifically, the estimation method of the generalized method of moments system (GMM system) proposed by Arellano and Bover (1995) and Blundell and Bond (1998) was used.FindingsThe results show that the main decisions on the performance of metallurgical companies in Northern Portugal depend on the dimensions of sales in the domestic market (SDM), sales in the community market (SCM), and sales in the foreign market (SFM) and also highlight that the signal and significance of the specific variables depends on how the different stakeholders understand performance.Originality/valueAs far as the authors know, this is the first study to comparatively analyze the two metallurgical databases in Portugal. Despite the huge difference in the size of the sample, this study’s results show that in an era of paradigm shift about what business objectives should be, stakeholders are still not environmentally aware and the social dimension is only considered by shareholders, but not yet by the manager and the general community.

show abstract

Intellectual capital and financial performance: evidence from Portuguese banks

Cited by 20 publications

References 52 publications

The impact of investment in human capital on bank performance: evidence from Bangladesh

The impact of investment in human capital on bank performance: evidence from Bangladesh

Bridging governance gaps: politically connected boards, gender diversity and the ESG performance puzzle in Iberian companies

Determinants factors of the performance of metallurgical companies in Northern Portugal: new evidence using panel data

Contact Info

Product

Resources

About