Izvorni znanstveni članak
Testing the Relationship between the Effi ciency of Value Added Intellectual Coeffi cient and Corporate Performance at Commercial Banks in Amman Stock Exchange (ASE)
Faris Nasif AL-Shubiri
; Amman Arab University, Faculty of Business, Department of Finance and Banks, Amman, Jordan
Sažetak
The principal purpose of the present paper is to investigate the association between the effi ciency of value added Intellectual Coeffi cient (VAIC) by the major components of a banks resource base {physical capital (CEE), human capital (HCE) and structural capital (SCE)} and three traditional dimensions of banks fi nancial performance. The three traditional dimensions of banks fi nancial performance are (1) profi tability, (2) productivity and (3) market valuation. The study Used 14 commercial banks data drawn from Amman Stock Exchange (ASE) reporting period 2002-2007. The paper used two models to testing, the fi rst between the Value Added Intellectual Coeffi cient (VAIC) as the effi ciency measure of three intellectual capital components and market valuation. The second model explores the relation between every intellectual capital variables as independent variables and banks fi nancial performance dimensions include return on assets, return on equity and employee productivity.
Ključne riječi
Intellectual Capital; Human capital; Capital employed Structural Capital; VAIC; Financial Performance
Hrčak ID:
78728
URI
Datum izdavanja:
1.5.2011.
Posjeta: 2.276 *