INTELLECTUAL CAPITAL AND FIRM PERFORMANCE OF COMMERCIAL BANKS IN MALAYSIA
Journal Title: Asian Economic and Financial Review - Year 2012, Vol 2, Issue 4
Abstract
Intellectual capital is an important element of the theory explaining firm performance. The purpose of this paper is to determine the relationship between the level of intellectual capital efficiency in terms of Human Capital, Capital Employed and Structural Capital (VAIC) with the commercial banks performance in Malaysia from the traditional accounting based perspective that comprises of ROA and ROE. Overall results revealed the relationship between intellectual capitals with performance of 18 commercial banks in Malaysia. Additionally, the results showed significance impact of intellectual capital variables namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) towards bank performance. It is suggested that intellectual capital do matters and should be linked to firm productivity. The study implies that the importance of intellectual capital should be emphasized not only to the commercial banks but also to the emerging market of Islamic banks in Malaysia or any other industries for future research.<2"/> Acknowlegdements.
Authors and Affiliations
Malina Hanum Mohd Kamal| Faculty of Hotel and Tourism Management, Universiti Teknologi MARA (UiTM) Terengganu, 23000 Dungun, Terengganu, Malaysia, Rosfatihah Che Mat| Faculty of Business Management, Universiti Teknologi MARA (UiTM) Terengganu, 23000 Dungun, Terengganu, Malaysia, Najihah Abdul Rahim| Faculty of Business Management, Universiti Teknologi MARA (UiTM) Terengganu, 23000 Dungun, Terengganu, Malaysia, Norhusniyati Husin| Faculty of Business Management, Universiti Teknologi MARA (UiTM) Terengganu, 23000 Dungun, Terengganu, Malaysia, Irwan Ismail| Faculty of Business Management, Universiti Teknologi MARA (UiTM) Terengganu, 23000 Dungun, Terengganu, Malaysia
Keywords
Related Articles
- EP ID EP1807
- DOI -
- Views 565
- Downloads 44
WILLINGNESS TO PAY FOR THE TREATMENT OF ENVIRONMENTAL HAZARDS: A CASE STUDY OF PESHAWAR
Safe and human friendly environment is one of the most important issues in world today. This paper has addressed one of such important issue, the treatment of environmental hazard in form of solid waste in Peshawar Distr...
POLICIES AND EFFECTIVENESS OF FOREIGN AID: THE CASE OF SRI LANKA
This empirical study investigates foreign aid’s effectiveness in stimulating growth by considering economic policies and the factors that influenced aid flow in Sri Lanka during the period of 1980-2008. For both analyses...
A COINTEGRATION TEST FOR TURKISH FOREIGN EXCHANGE MARKET EFFICIENCY
This study examines the within-country market efficiency of the Turkish foreign exchange markets on the basis of the forward rate unbiasedness hypothesis, in case of the Turkish lira/US dollar and the Turkish lira/Euro f...
ASIA’S RESERVE ACCUMULATION: PART OF A NEW PARADIGM
So far, various contributions have failed to explain Asia?s fat foreign currency reserve accumulation. In this paper, I analyze reserve holding decisions in a wider social, political, and economic context. Using Weber?s...
THE EFFECTS OF BOARD SIZE AND CEO DUALITY ON FIRMS’ CAPITAL STRUCTURE: A STUDY OF SELECTED LISTED FIRMS IN NIGERIA
This study examined the effects of board size and CEO Duality on the capital structure of listed firms in Nigeria. To achieve the objectives of this study, a total of 40 listed firms in the Nigerian stock exchange market...