The Influence of Intellectual Capital on the Financial Performance of Banks Listed in Bahrain

This study examines if intellectual capital influences the financial performance of banks listed in Bahrain by using data drawn from 18 banks listed in Bahrain Stock Exchange for a period of three years from 2005 to 2007. Pulic’s Value Added Intellectual Coefficient (VAIC) is used as the efficiency...

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Main Author:	Almusali, Mahfoudh Abdul Karem Mahfoudh
Format:	Thesis
Language:	eng
Published:	2009
Subjects:	HG Finance
Online Access:	https://etd.uum.edu.my/3651/1/s88561.pdf
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id	my-uum-etd.3651
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng
advisor	Ku Ismail, Ku Nor Izah
topic	HG Finance
spellingShingle	HG Finance Almusali, Mahfoudh Abdul Karem Mahfoudh The Influence of Intellectual Capital on the Financial Performance of Banks Listed in Bahrain
description	This study examines if intellectual capital influences the financial performance of banks listed in Bahrain by using data drawn from 18 banks listed in Bahrain Stock Exchange for a period of three years from 2005 to 2007. Pulic’s Value Added Intellectual Coefficient (VAIC) is used as the efficiency measure of capital employed and intellectual capital. By using correlation and regression analysis, the results support the hypothesis that firms’ intellectual capital has a positive impact on financial performance of banks listed in Bahrain. In addition, when it is classified into major components, it is found that there is a positive relationship between capital employed efficiency (CEE) and human capital efficiency (HCE) and banks` financial performance. On the other hand, empirical findings fail to find any strong association between structural capital efficiency (SCE) and financial performance of the banks listed in Bahrain. In general, empirical findings suggest the efforts to improve intellectual capital base of the banks listed in Bahrain still appear limited. Banks listed in Bahrain still appear to place greater weight on corporate performance based on physical capital assets. A possible policy implication of these findings from this study may be that policy makers may have to adjust or intensify initiatives to encourage greater acceptance and understanding of the concept of intellectual capital, and the development of related assets.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Almusali, Mahfoudh Abdul Karem Mahfoudh
author_facet	Almusali, Mahfoudh Abdul Karem Mahfoudh
author_sort	Almusali, Mahfoudh Abdul Karem Mahfoudh
title	The Influence of Intellectual Capital on the Financial Performance of Banks Listed in Bahrain
title_short	The Influence of Intellectual Capital on the Financial Performance of Banks Listed in Bahrain
title_full	The Influence of Intellectual Capital on the Financial Performance of Banks Listed in Bahrain
title_fullStr	The Influence of Intellectual Capital on the Financial Performance of Banks Listed in Bahrain
title_full_unstemmed	The Influence of Intellectual Capital on the Financial Performance of Banks Listed in Bahrain
title_sort	influence of intellectual capital on the financial performance of banks listed in bahrain
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2009
url	https://etd.uum.edu.my/3651/1/s88561.pdf
_version_	1747827619229859840
spelling	my-uum-etd.36512022-04-21T03:33:53Z The Influence of Intellectual Capital on the Financial Performance of Banks Listed in Bahrain 2009 Almusali, Mahfoudh Abdul Karem Mahfoudh Ku Ismail, Ku Nor Izah College of Business (COB) College of Business HG Finance This study examines if intellectual capital influences the financial performance of banks listed in Bahrain by using data drawn from 18 banks listed in Bahrain Stock Exchange for a period of three years from 2005 to 2007. Pulic’s Value Added Intellectual Coefficient (VAIC) is used as the efficiency measure of capital employed and intellectual capital. By using correlation and regression analysis, the results support the hypothesis that firms’ intellectual capital has a positive impact on financial performance of banks listed in Bahrain. In addition, when it is classified into major components, it is found that there is a positive relationship between capital employed efficiency (CEE) and human capital efficiency (HCE) and banks` financial performance. On the other hand, empirical findings fail to find any strong association between structural capital efficiency (SCE) and financial performance of the banks listed in Bahrain. In general, empirical findings suggest the efforts to improve intellectual capital base of the banks listed in Bahrain still appear limited. Banks listed in Bahrain still appear to place greater weight on corporate performance based on physical capital assets. A possible policy implication of these findings from this study may be that policy makers may have to adjust or intensify initiatives to encourage greater acceptance and understanding of the concept of intellectual capital, and the development of related assets. 2009 Thesis https://etd.uum.edu.my/3651/ https://etd.uum.edu.my/3651/1/s88561.pdf text eng public http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000337043 masters masters Universiti Utara Malaysia Andriessen, D. (2004). Making Sense of Intellectual Capital: Designing a method for the valuation of intangibles. (1st ed).published by Elsevier,Inc. Appuhami, B. A. R. (2007). The Impact of Intellectual Capital on Investors’ Capital Gain On Shares: An Empirical investigation in Thai banking, Finance and Insurance Sector. Journal of Internet Banking and Commerce, 12(1), 1- 14. Brooking, A. (1996). Intellectual capital: Core Asset for the Third Millennium Enterprise. 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The Influence of Intellectual Capital on the Financial Performance of Banks Listed in Bahrain

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