Please use this identifier to cite or link to this item: https://hdl.handle.net/10316/104605
Title: Intellectual capital and financial performance: evidence from Portuguese banks
Authors: Neves, Elisabete Ferreira das 
Proença, Catarina 
Keywords: Intellectual capital; Financial performance; Portuguese banks; GMM
Issue Date: 2021
Publisher: Inderscience Enterprises
Project: info:eu-repo/grantAgreement/FCT/6817 - DCRRNI ID/UID/SOC/04011/2013/PT/Centre for Transdisciplinary Development Studies 
POCI-01-0145-FEDER-006971 
Serial title, monograph or event: International Journal of Learning and Intellectual Capital
Volume: 18
Issue: 1
Abstract: This work has as the main goal to measure the intellectual capital and to analyze its relationship with the financial performance for twelve Portuguese banks between 2009 and 2016. To achieve this aim, we have used a panels Dynamic models, where the Value-Added Intellectual Coefficient (VAIC) model measures the intellectual capital, allowing to conclude that this capital and its components - human, structural and relational - influence the three proxies used for financial performance - Return on Equity, Return on Assets and Net Interest Margin. Our results point out that intellectual capital components influence the Portuguese banks' performance, and for this reason should be a bet on future strategic decisions. Banks manage intellectual capital to improve their financial performance, achieving the goals of the interested parties.
URI: https://hdl.handle.net/10316/104605
ISSN: 1479-4853
1479-4861
DOI: 10.1504/IJLIC.2021.113658
Rights: openAccess
Appears in Collections:FEUC- Artigos em Revistas Internacionais

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