Purpose – The purpose of this paper is to investigate the determinants of the intellectual capital performance of UAE banks over the period 2004 to 2010. Design/methodology/approach – Multiple regression analysis was used to test the relationship between the intellectual capital performance as a dependent variable and certain independent variables. Findings – The results indicate that standard variables, namely investment in information technology systems, barriers to entry, bank risk, bank size, bank age and bank listing age, are important. The results also show that the global financial crisis and market structure as measured by concentration ratio variables, which have not been considered in previous studies, have a significant impact on intellectual capital performance. Research limitations/implications – More evidence is needed regarding the determinants of intellectual capital performance before any generalisation of the results can be made. In addition, the empirical tests were conducted only for UAE banks between 2004 and 2010. Therefore, it cannot be assumed that the results of the study extend beyond this group of banks or to different periods. Practical implications – The paper might help the banking regulators address the factors affecting intellectual capital performance and also help banks to take action to developing their performance, in turn maximising their value creation. Originality/value – The paper adds to the literature discussing determinants of intellectual capital performance in banks. In particular, it tests the theory that the global financial crisis and market structure, as measured by concentration ratio, have an impact on intellectual capital performance.
Journal of Human Resource Costing & Accounting – Emerald Publishing
Published: Mar 30, 2012
Keywords: United Arab Emirates; Banks; Organizational performance; Intellectual capital; Intellectual capital performance; Global financial crisis; Market structure
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