The impact of intellectual capital on financial performance of commercial banks: the mediating role of competitive advantage

IF 1.5 Q3 BUSINESS

International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI:10.1504/ijlic.2023.127697

Mohammad Suleiman Awwad, Ali Muhammad Qtaishat

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引用次数: 1

Abstract

The purpose of this study is to investigate the impact of intellectual capital on the financial performance of Jordanian commercial banks and the mediating role of competitive advantage. The value-added intellectual coefficient (VAICTM) model was used to measure intellectual capital; asset utilisation ratio to measure competitive advantage; and return on assets to measure commercial banks' performance. This empirical research was conducted using panel data from the financial reports of 13 Jordanian commercial banks listed on the Amman Stock Exchange for the period 2009-2018. Data analysis was achieved using STATA 15. The findings indicate that intellectual capital and competitive advantage positively impact the financial performance of commercial banks. Also, competitive advantage mediates the relationship between intellectual capital and financial performance. In this context, intellectual capital plays a significant role in creating value for a firm's stakeholders and developing a competitive advantage that enables the firm to face the increasing competition, especially in the banking sector.

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智力资本对商业银行财务绩效的影响:竞争优势的中介作用

本研究的目的是探讨智力资本对约旦商业银行财务绩效的影响以及竞争优势的中介作用。运用增值智力系数(VAICTM)模型对智力资本进行测度;衡量竞争优势的资产利用率;以及衡量商业银行业绩的资产回报率。本实证研究采用2009-2018年在安曼证券交易所上市的13家约旦商业银行财务报告的面板数据进行。使用STATA 15进行数据分析。研究结果表明，智力资本和竞争优势对商业银行财务绩效有正向影响。竞争优势在智力资本与财务绩效之间起中介作用。在这种情况下，智力资本在为公司的利益相关者创造价值和发展竞争优势方面发挥着重要作用，使公司能够面对日益激烈的竞争，特别是在银行业。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Learning and Intellectual Capital Business, Management and Accounting-Strategy and Management

CiteScore

3.20

自引率

59.10%

发文量

期刊介绍： Strategy management is concerned with understanding the forces and causes that explain performance differences between organisations. One approach studies industry structures as external determinants of organisational performance. An alternative approach focuses on internal resources and capabilities as sources of sustained competitive advantage. This is the resource and capabilities theory of the firm. On the other hand, the knowledge-based view of the firm considers the firm as a repository of knowledge-based resources and capabilities. To the extent that these resources and capabilities are unique, rare, difficult to imitate and non-substitutable, they confer sustained competitive advantage on the firm.