Intellectual capital and bank profitability: New evidence from Vietnam

Artikel

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 7 ; Year: 2020 ; Issue: 1 ; Pages: 1-19 ; Abingdon: Taylor & Francis

Classification and Topics

• Classification: Management ; Banks; Depository Institutions; Micro Finance Institutions; Mortgages ; Financial Institutions and Services: Government Policy and Regulation ; Corporate Finance and Governance: General
• Subject: intellectual capital ; risk-adjusted returns ; Vietnam ; system GMM

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Le, Tu DQ ; Dat T. Nguyen
• Event: Veröffentlichung
• (who): Taylor & Francis
• (where): Abingdon
• (when): 2020

Further information

• DOI: doi:10.1080/23311975.2020.1859666
• Handle: http://hdl.handle.net/10419/245025
• Last update: 10.03.2025, 11:44 AM CET