Artikel
Intellectual capital and bank profitability: New evidence from Vietnam
This study empirically examines the impact of intellectual capital on bank risk-adjusted returns in Vietnam between 2007 and 2019 using the system generalized method of moments (GMM). The findings show the positive impacts of value-added intellectual coefficient (VAIC) and its components (human capital efficiency (HCE), capital employed efficiency (CEE), and structural capital efficiency (SCE)) on bank profitability. However, the results show an inverted U-shaped relationship may exist in the case of VAIC, HCE, and CEE. Also, the positive impacts of VAIC and HCE on bank profitability are true to the case of state-owned commercial banks while for foreign-owned banks the positive effect is more with HCE. Therefore, this study provides significant implications for policy-makers, management, and academics.
- Sprache
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Englisch
- Erschienen in
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Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 7 ; Year: 2020 ; Issue: 1 ; Pages: 1-19 ; Abingdon: Taylor & Francis
- Klassifikation
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Management
Banks; Depository Institutions; Micro Finance Institutions; Mortgages
Financial Institutions and Services: Government Policy and Regulation
Corporate Finance and Governance: General
- Thema
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intellectual capital
risk-adjusted returns
Vietnam
system GMM
- Ereignis
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Geistige Schöpfung
- (wer)
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Le, Tu DQ
Dat T. Nguyen
- Ereignis
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Veröffentlichung
- (wer)
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Taylor & Francis
- (wo)
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Abingdon
- (wann)
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2020
- DOI
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doi:10.1080/23311975.2020.1859666
- Handle
- Letzte Aktualisierung
- 10.03.2025, 10:44 UTC
Datenpartner
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Objekttyp
- Artikel
Beteiligte
- Le, Tu DQ
- Dat T. Nguyen
- Taylor & Francis
Entstanden
- 2020