The moderating role of income diversification on the relationship between intellectual capital and bank performance evidence from Viet Nam

Nguyen, Dat T.; Le, Tu; Son, Tran Hung

doi:10.1080/23311975.2023.2182621

Cited by 17 publications

(15 citation statements)

References 90 publications

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“…Additionally, Shahzad et al ’s (2022) result suggests that intellectual capital and corporate social responsibility are not the only means that can increase a listed firm's performance. Hence, Nguyen et al (2023) suggest that VAIC and its components have positive impacts on bank performance, indicating that executives should notice intellectual capital as a strategic and competitive advantage in their achievement of superior bank performance.…”

Section: Related Literaturementioning

confidence: 99%

Intellectual capital and performance of listed firms during the global financial crisis: the effects of legal origin

Akgün

Türkoğlu

2023

IJOA

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Purpose This study aims to reveal to what extent successful European listed firms depend on their intellectual capital investment in achieving business success during the global financial crisis. Design/methodology/approach This study used value added intellectual coefficient (VAIC) methodology to measure the effect of intellectual capital on financial performance of business, which consist of 683 the sample listed firms. To examine the nexus between intellectual capital, legal origin and firm performance, estimated panel test and ordinary least squares regression model is used to data obtained from a sample of European countries. Findings The finding of this study suggests that there exists a positive relationship between intellectual capital and firm performance with return on assets (ROA) before the financial crisis, while firm performance with return on equity did not contribute to intellectual capital before and after the crisis period. Additionally, common law countries have a positive and statistically significant impact on firm performance with ROA for the before-crisis period, while code law countries have positively significant effect with VAIC on ROA. Practical implications The VAIC method has played a critical role in the management decision-making process to integrate the intellectual capital in the financial crisis period. Originality/value This study examines intellectual capital components such as human capital, structural capital and process capital efficiencies and firm performance in the legal origin context. The empirical evidence shows that there are significant impacts of legal origin on the nexus between intellectual capital and performance of listed firms during the global financial crisis.

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Section: Related Literaturementioning

confidence: 99%

Intellectual capital and performance of listed firms during the global financial crisis: the effects of legal origin

Akgün

Türkoğlu

2023

IJOA

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“…Furthermore, ref. [23] investigates the moderating role of income diversification in the relationship between intellectual capital and bank performance in Vietnam, highlighting the importance of strategic asset management in leveraging intellectual capital for enhanced market performance. This is complemented by [24], who delve into the dynamics of intellectual capital and financial performance in ASEAN banks, reinforcing that effective intellectual capital management is integral to achieving superior financial metrics.…”

Section: The Impact Of Intellectual Capital On Sustainable Bank Perfo...mentioning

confidence: 99%

The Impact of Intellectual Capital on Sustainable Performance: Banking Sector in Saudi Arabia

Sayed,

Nefzi

2024

Sustainability

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This study investigates the impact of intellectual capital on the sustainable performance of banks in Saudi Arabia, focusing on the period from 2012 to 2022. Utilizing data from 10 major Saudi banks, the research examines how different components of intellectual capital—Human capital efficiency (HCE), Structural capital efficiency (SCE), and Capital employed efficiency (CEE)—influence key financial performance indicators such as return on equity (ROE) and Net profit margin (NPM). The study is grounded in the resource-based view of the firm, which suggests that a firm’s internal resources can provide a sustainable competitive advantage. The analysis employs panel data techniques, including fixed and random effect models, to assess the relationships between intellectual capital components and bank performance while controlling for variables like bank size (SIZE), financial leverage (LEV), gross domestic product growth (GGDP), inflation (INF), and the impact of the COVID-19 pandemic (COV). The findings reveal that intellectual capital significantly enhances bank performance in Saudi Arabia, with human capital efficiency showing the most decisive influence on ROE and NPM. Structural capital and capital employed efficiency also contribute positively but vary in their impact on different performance measures. This research contributes to the theoretical and practical understanding of the role of intellectual capital in promoting sustainable banking practices. It underscores the importance of the strategic management of intellectual capital in enhancing financial performance and achieving sustainability goals, particularly in the context of Saudi Arabia’s Vision 2030. The study’s insights are relevant for bank managers and policymakers who leverage intellectual capital for economic diversification and sustainable development.

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“…To sustain the condition of liquidity, banks use strategic planning under deposit demand and time framework. Several studies show that LA positively affects the performance of commercial banks (Nguyen et al, 2023). On the other hand, some researchers have also investigated the negative effect of LA on bank performance (Uddin et al, 2023;Kolsi et al, 2023).…”

Section: Loan and Advances (La) Effect On Bank Performancementioning

confidence: 99%

Impact of Credit Risk Management on Bank Performance: An Empirical Study on Commercial Banks Listed at Pakistan Stock Exchange (PSX)

Mahmood,

Ali,

Riaz

et al. 2023

J. financ. account. res.

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Commercial banks are involved in uncontrolled credit risk management that negatively affects their sustainable banking performance. Many guidelines, strategies, and judgments have been made, such as the Basel Accords, to control these issues and adequately manage their lending and borrowing policies. This study aims to analyse the impact of credit risk management on the sustainable performance of commercial banks. For this purpose, secondary panel data was collected from the annual financial reports of 27 commercial banks out of the 31 listed on the Pakistan Stock Exchange (PSX) for the period 2017-2021. E-views 10 software was applied to perform descriptive correlation and multiple regression analyses. In the current study’s model, credit risk management proxies, return on assets (ROA), return on equity (ROE), and net interest margin (NIM) were employed as dependent variables. At the same time, capital adequacy ratio (CAR), loan and advances (LA), non-performing loans (NPL) ratio, market profit opportunity (MPO), and bank liquidity (BL) were employed as independent variables. The study concludes that bank liquidity has a significant positive relationship with bank performance. Comparably, capital adequacy ratio, non-performing loans, bank liquidity, market profit opportunity, and loan and advances harm the sustainable performance of commercial banks. The research suggests that implementing stricter policies and strategies, such as the regulation of customer loans, is required to control these issues.

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The moderating role of income diversification on the relationship between intellectual capital and bank performance evidence from Viet Nam

Cited by 17 publications

References 90 publications

Intellectual capital and performance of listed firms during the global financial crisis: the effects of legal origin

Intellectual capital and performance of listed firms during the global financial crisis: the effects of legal origin

The Impact of Intellectual Capital on Sustainable Performance: Banking Sector in Saudi Arabia

Impact of Credit Risk Management on Bank Performance: An Empirical Study on Commercial Banks Listed at Pakistan Stock Exchange (PSX)

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