Intellectual capital and financial performance of Islamic banks

This paper measures the value added intellectual coefficient (VAIC™) for corporate efficiency performance of the Islamic banking sector in Malaysia. In addition, the paper examines the relationship between IC efficiency and financial performance. The paper used secondary data which was collected fro...

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Main Authors:	Ousama, Abdulrahman Anam, Abdul Hamid, Fatima
Format:	Article
Language:	English English
Published:	Inderscience Enterprises Ltd. 2015
Subjects:	HG Finance
Online Access:	http://irep.iium.edu.my/50801/ http://irep.iium.edu.my/50801/ http://irep.iium.edu.my/50801/ http://irep.iium.edu.my/50801/1/50801_Intellectual_capital_and_financial_performance_of_Islamic_banks.pdf http://irep.iium.edu.my/50801/2/50801_Intellectual_capital_and_financial_performance_of_Islamic_banks_SCOPUS.pdf

id	iium-50801
recordtype	eprints
spelling	iium-508012018-05-21T01:16:35Z http://irep.iium.edu.my/50801/ Intellectual capital and financial performance of Islamic banks Ousama, Abdulrahman Anam Abdul Hamid, Fatima HG Finance This paper measures the value added intellectual coefficient (VAIC™) for corporate efficiency performance of the Islamic banking sector in Malaysia. In addition, the paper examines the relationship between IC efficiency and financial performance. The paper used secondary data which was collected from the annual reports for the years 2008, 2009 and 2010. The paper found that the overall IC efficiency (i.e., VAIC) of this study's sample is higher than that of conventional banks' of prior studies. In addition, the paper found that human capital efficiency is higher than the structural capital and capital employed efficiencies. Furthermore, the paper found that IC efficiency influences the profitability of Islamic banks. The findings provide empirical evidence that the optimal utilisation of IC and resources leads to higher bank profitability. Therefore, these findings could be useful as Islamic banks that would like to further improve their financial performance could focus on improving their IC. Inderscience Enterprises Ltd. 2015 Article PeerReviewed application/pdf en http://irep.iium.edu.my/50801/1/50801_Intellectual_capital_and_financial_performance_of_Islamic_banks.pdf application/pdf en http://irep.iium.edu.my/50801/2/50801_Intellectual_capital_and_financial_performance_of_Islamic_banks_SCOPUS.pdf Ousama, Abdulrahman Anam and Abdul Hamid, Fatima (2015) Intellectual capital and financial performance of Islamic banks. International Journal of Learning and Intellectual Capital, 12 (1). pp. 1-15. ISSN 1479-4853 http://www.inderscienceonline.com/doi/pdf/10.1504/IJLIC.2015.067822 10.1504/IJLIC.2015.067822
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HG Finance
spellingShingle	HG Finance Ousama, Abdulrahman Anam Abdul Hamid, Fatima Intellectual capital and financial performance of Islamic banks
description	This paper measures the value added intellectual coefficient (VAIC™) for corporate efficiency performance of the Islamic banking sector in Malaysia. In addition, the paper examines the relationship between IC efficiency and financial performance. The paper used secondary data which was collected from the annual reports for the years 2008, 2009 and 2010. The paper found that the overall IC efficiency (i.e., VAIC) of this study's sample is higher than that of conventional banks' of prior studies. In addition, the paper found that human capital efficiency is higher than the structural capital and capital employed efficiencies. Furthermore, the paper found that IC efficiency influences the profitability of Islamic banks. The findings provide empirical evidence that the optimal utilisation of IC and resources leads to higher bank profitability. Therefore, these findings could be useful as Islamic banks that would like to further improve their financial performance could focus on improving their IC.
format	Article
author	Ousama, Abdulrahman Anam Abdul Hamid, Fatima
author_facet	Ousama, Abdulrahman Anam Abdul Hamid, Fatima
author_sort	Ousama, Abdulrahman Anam
title	Intellectual capital and financial performance of Islamic banks
title_short	Intellectual capital and financial performance of Islamic banks
title_full	Intellectual capital and financial performance of Islamic banks
title_fullStr	Intellectual capital and financial performance of Islamic banks
title_full_unstemmed	Intellectual capital and financial performance of Islamic banks
title_sort	intellectual capital and financial performance of islamic banks
publisher	Inderscience Enterprises Ltd.
publishDate	2015
url	http://irep.iium.edu.my/50801/ http://irep.iium.edu.my/50801/ http://irep.iium.edu.my/50801/ http://irep.iium.edu.my/50801/1/50801_Intellectual_capital_and_financial_performance_of_Islamic_banks.pdf http://irep.iium.edu.my/50801/2/50801_Intellectual_capital_and_financial_performance_of_Islamic_banks_SCOPUS.pdf
first_indexed	2023-09-18T21:11:52Z
last_indexed	2023-09-18T21:11:52Z
_version_	1777411306728456192

Intellectual capital and financial performance of Islamic banks

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