Intellectual capital efficiency, board risk committee, and credit risks of banks in Sub-Saharan Africa
This thesis investigates the impact of intellectual capital efficiency, and attributes of board risk committee on credit risk of the sub-Saharan African banks. The study also tests the veracity of the Vishnu and Kumar's modified Value-Added Intellectual Coefficient (VAIC™) model. Data on 37 ban...
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2020
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my-uum-etd.92972022-04-20T07:45:37Z Intellectual capital efficiency, board risk committee, and credit risks of banks in Sub-Saharan Africa 2020 Ibrahim, Murtala Aliyu Md Yusof, Mohd. 'Atef Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HG Finance This thesis investigates the impact of intellectual capital efficiency, and attributes of board risk committee on credit risk of the sub-Saharan African banks. The study also tests the veracity of the Vishnu and Kumar's modified Value-Added Intellectual Coefficient (VAIC™) model. Data on 37 banks were collected for empirical study from 2010 to 2016 using Bankscope Bureau van Dijk (BvD) database. Three proxies of credit risk that were non-performing loan to loan and advances ratio, non-performing loan to total assets ratio, and classified accounts to loan and advance ratio were employed in the study. Human capital, structural capital, capital employed, and the newly introduced relational capital were the explanatory variables for intellectual capital efficiency. The board risk committee attributes measured using Sveiby's Intangible Assets Monitor represents the committee independence, committee chair independence, committee size, committee financial expertise, committee meetings, and diligence of committee members. The findings indicate that human and structural capital efficiency, committee financial expertise, and frequency of meetings are significantly associated with credit risk. The study further shows that VAIC™ and the extended VAIC™ model are useful tools in the control of bank credit risk. The study also finds structural capital, followed by human capital in the modified VAIC™ model, is the most important factor in credit risk management of banks in the sub-Saharan Africa. The problem of inadequacy in the reporting of, and the availability of data on some of the proxies of the study, are some of the major challenges faced by this study. Nevertheless, the model of this study provides a good template for future research work. The implications of this study for sub-Saharan Africa's bank regulators, investors, board of directors, management, researchers, and other stakeholders, among others. is the significance of structural capital efficiency in managing the credit risk of banks. 2020 Thesis https://etd.uum.edu.my/9297/ https://etd.uum.edu.my/9297/1/Depositpermission_s901430.pdf text eng 2023-08-12 staffonly https://etd.uum.edu.my/9297/2/s901430_01.pdf text eng 2023-08-12 staffonly https://etd.uum.edu.my/9297/3/s901430_02.pdf text eng 2023-08-12 staffonly https://etd.uum.edu.my/9297/4/s901430_references.docx text eng public other doctoral Universiti Utara Malaysia |
| institution |
Universiti Utara Malaysia |
| collection |
UUM ETD |
| language |
eng eng eng eng |
| advisor |
Md Yusof, Mohd. 'Atef |
| topic |
HG Finance |
| spellingShingle |
HG Finance Ibrahim, Murtala Aliyu Intellectual capital efficiency, board risk committee, and credit risks of banks in Sub-Saharan Africa |
| description |
This thesis investigates the impact of intellectual capital efficiency, and attributes of board risk committee on credit risk of the sub-Saharan African banks. The study also tests the veracity of the Vishnu and Kumar's modified Value-Added Intellectual Coefficient (VAIC™) model. Data on 37 banks were collected for empirical study from 2010 to 2016 using Bankscope Bureau van Dijk (BvD) database. Three proxies of credit risk that were non-performing loan to loan and advances ratio, non-performing loan to total assets ratio, and classified accounts to loan and advance ratio were employed in the study. Human capital, structural capital, capital employed, and the newly introduced relational capital were the explanatory variables for intellectual capital efficiency. The
board risk committee attributes measured using Sveiby's Intangible Assets Monitor represents the committee independence, committee chair independence, committee size, committee financial expertise, committee meetings, and diligence of committee members. The findings indicate that human and structural capital efficiency, committee financial expertise, and frequency of meetings are significantly associated with credit risk. The study further shows that VAIC™ and the extended VAIC™ model are useful tools in the control of bank credit risk. The study also finds structural capital, followed by human capital in the modified VAIC™ model, is the most important factor in credit risk management of banks in the sub-Saharan Africa. The problem of inadequacy in the reporting of, and the availability of data on some of the proxies of the study, are some of the major challenges faced by this study. Nevertheless, the model of this study provides a good template for future research work. The implications of this study for sub-Saharan Africa's bank regulators, investors, board of directors, management, researchers, and other stakeholders, among others. is the significance of structural capital efficiency in managing the credit risk of banks. |
| format |
Thesis |
| qualification_name |
other |
| qualification_level |
Doctorate |
| author |
Ibrahim, Murtala Aliyu |
| author_facet |
Ibrahim, Murtala Aliyu |
| author_sort |
Ibrahim, Murtala Aliyu |
| title |
Intellectual capital efficiency, board risk committee, and credit risks of banks in Sub-Saharan Africa |
| title_short |
Intellectual capital efficiency, board risk committee, and credit risks of banks in Sub-Saharan Africa |
| title_full |
Intellectual capital efficiency, board risk committee, and credit risks of banks in Sub-Saharan Africa |
| title_fullStr |
Intellectual capital efficiency, board risk committee, and credit risks of banks in Sub-Saharan Africa |
| title_full_unstemmed |
Intellectual capital efficiency, board risk committee, and credit risks of banks in Sub-Saharan Africa |
| title_sort |
intellectual capital efficiency, board risk committee, and credit risks of banks in sub-saharan africa |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
Tunku Puteri Intan Safinaz School of Accountancy (TISSA) |
| publishDate |
2020 |
| url |
https://etd.uum.edu.my/9297/1/Depositpermission_s901430.pdf https://etd.uum.edu.my/9297/2/s901430_01.pdf https://etd.uum.edu.my/9297/3/s901430_02.pdf https://etd.uum.edu.my/9297/4/s901430_references.docx |
| _version_ |
1747828566717890560 |