Title : ( The Effect of Intellectual Capital on the Profitability Ratios in the Banking Industry: Evidence from Iran )
Authors: Mahdi Salehi , Abdollah Habibi Moheb Seraj , Reza Mohammadi ,
Full TextAbstract
As the world economy is moving from being an industrial economy to a knowledge based one, identification, valuation and management of intellectual capital has become an important issue for many companies. The present paper studies the relationship between intellectual capital and its components (structural, physical and human) and the bank profitability ratios (return on assets, return on shareholders’ equity, profit margin and net profit growth rate) in the Iranian banking industry by using two control variables, i.e., bank size and financial leverage. The results indicate that intellectual capital has a strong impact on banks’ performance.
Keywords
, Banking industry, intellectual capital, return on assets, shareholders’ equity
@article{paperid:1040724,
author = {Salehi, Mahdi and Abdollah Habibi Moheb Seraj and Mohammadi, Reza},
title = {The Effect of Intellectual Capital on the Profitability Ratios in the Banking Industry: Evidence from Iran},
journal = {IUP Journal of Bank Management},
year = {2014},
volume = {13},
number = {1},
month = {April},
issn = {0972-6918},
pages = {38--52},
numpages = {14},
keywords = {Banking industry; intellectual capital; return on assets; shareholders’ equity},
}
%0 Journal Article
%T The Effect of Intellectual Capital on the Profitability Ratios in the Banking Industry: Evidence from Iran
%A Salehi, Mahdi
%A Abdollah Habibi Moheb Seraj
%A Mohammadi, Reza
%J IUP Journal of Bank Management
%@ 0972-6918
%D 2014
