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Type of publication: Straipsnis kitose duomenų bazėse / Article in other databases (S4)
Field of Science: Vadyba / Management (S003)
Author(s): Kaupelytė, Dalia;Kairytė, Deimantė
Title: Intellectual capital efficiency impact on European small and large listed banks financial performance
Is part of: International journal of management, accounting and economics [electronic resource]. Mashhad, Iran : IJMAE, 2016, Vol. 3, iss. 6
Extent: p. 367-377
Date: 2016
Keywords: Small listed banks;Large listed banks;Financial performance
Abstract: The purpose of the study is to analyze the impact of intellectual capital efficiency impact on the European listed banks performance. In this paper concept of intellectual capital and its components is analyzed and empirical research is performed testing the impact of intellectual capital efficiency on European small and large listed banks financial performance. Data of the research cover period from 2005 -2014. Intellectual capital efficiency impact on banks financial performance is measured for the sample of 118 (52 small and 66 large banks) listed European banks according to their value of total assets. The intellectual capital is calculated by using Value Added Intellectual Capital Coefficient (VAIC) method. For measuring banks financial performance banks profitability, productivity and risk ratios are used. Results of the research support hypothesis that banks intellectual capital has an impact on the financial performance and differences are evident in large and small European listed banks. Authors conclude that intellectual capital had negative impact on large banks financial performance after the financial crisis and negative impact on small banks financial performance before the financial crisis
Affiliation(s): Ekonomikos ir vadybos fakultetas
Finansų katedra
Vytauto Didžiojo universitetas
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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