Al-Musali, Mahfoudh Abdul Karem and Ku Ismail, Ku Nor Izah (2014) Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This study examines intellectual capital (IC) performance of listed banks in Saudi Arabia using value-added intellectual coefficient (VAIC) methodology, and investigates the impact of IC on financial performance.It identifies the IC components that may be the drivers of the traditional indicators of bank success.The results of a survey of a sample of all listed banks during 2008 to 2010, show that IC performance of Saudi banks is low and it is positively associated with bank financial performance indicators.However, when VAIC is split into its components, the relationships between these components and bank financial performance indicators vary.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	IC performance; financial performance indicators; Saudi listed banks
Subjects:	H Social Sciences > HG Finance
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Prof. Dr. Ku Nor Izah Ku Ismail
Date Deposited:	09 Mar 2015 07:18
Last Modified:	17 Apr 2016 06:23
URI:	https://repo.uum.edu.my/id/eprint/13379

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