The intangible index in bank management

IF 1 Q4 MANAGEMENT

Intangible Capital Pub Date : 2019-12-30 DOI:10.3926/ic.1366

F. Castilla Polo, Consuelo Ruíz Rodríguez

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引用次数: 4

Abstract

Purpose: Our research objective is to perform a descriptive analysis of the information on intangible assets disclosed by Spanish banks indexed on the IBEX 35 as a step prior to the creation of which allows us to eventually create a specific disclosure index for this type of content during 2010-2012, the most critical years of the crisis in Spain. Design/methodology/approach: In a first section of the methodology, it has been carried out a content analysis using five categories that cover all the terms that were considered the most relevant in the literature on intangible assets: concepts of intellectual capital, human capital, structural capital, relational capital and usefulness of information. This information has been the basis for the design of an index by categories and global as a second part of the methodological design. Findings: Our results found that the disclosure level of Spanish financial entities in terms of intangibles is reduced with an aggregate index of intangible assets of 0.2698 (between 0 and 1). Although, within the categories proposed it can be highlighted the priority role of the usefulness information index followed by the relational and human capital indexes. Research limitations/implications: The study focuses on 2010 to 2012, which conditions and justifies the results obtained for a period of crisis such as the one analyzed. Practical implications: Our results confirm that the financial entities have not bet for the use of the disclosure of information on intangibles during the crisis despite their potential value in order to guarantee a competitive business performance. Social implications: Managers of financial institutions may have a comparative vision of the disclosure of intangibles and adopt future disclosure policies that consider the value of this information. Originality/value: As the main contribution, this paper incorporates the results of a specific index on intangibles (both globally and specifically for 5 categories) for financial institutions. Our results open future lines of research that analyze why not use this information for competitive purposes and, specifically, to gain confidence in a context as difficult as that experienced in the years of crisis studied.

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银行经营中的无形指标

目的:我们的研究目标是对西班牙银行在IBEX 35指数上披露的无形资产信息进行描述性分析，作为创建该指数之前的一步，该指数使我们最终能够在2010-2012年(西班牙危机最关键的年份)为这类内容创建特定的披露指数。设计/方法/方法:在方法的第一部分中，使用五个类别进行了内容分析，这些类别涵盖了无形资产文献中被认为最相关的所有术语:智力资本、人力资本、结构资本、关系资本和信息有用性的概念。这些资料是设计分类指数和全球指数的基础，是方法设计的第二部分。研究结果:我们的研究结果发现，西班牙金融实体在无形资产方面的披露水平降低，无形资产的总指数为0.2698(介于0和1之间)。尽管在提出的类别中，可以强调有用性信息指数的优先作用，其次是关系和人力资本指数。研究局限/启示:该研究的重点是2010年至2012年，这为所分析的危机时期所获得的结果提供了条件和理由。实践启示:我们的研究结果证实，在危机期间，尽管无形资产具有潜在价值，但金融实体并没有押注于使用无形资产信息披露来保证有竞争力的经营绩效。社会影响:金融机构的管理者可能对无形资产的披露有一个比较的看法，并采取考虑这些信息价值的未来披露政策。原创性/价值:作为主要贡献，本文纳入了金融机构无形资产(包括全球和具体的5个类别)的特定指数的结果。我们的研究结果为未来的研究开辟了道路，分析为什么不将这些信息用于竞争目的，特别是在像危机研究中所经历的那样困难的背景下获得信心。

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

Intangible Capital MANAGEMENT-

CiteScore

1.50

自引率

16.70%

发文量

审稿时长

33 weeks

期刊介绍： The aim of Intangible Capital is to publish theoretical and empirical articles that contribute to contrast, extend and build theories that contribute to advance our understanding of phenomena related with management, and the management of intangibles, in organizations, from the perspectives of strategic management, human resource management, psychology, education, IT, supply chain management and accounting. The scientific research in management is grounded on theories developed from perspectives taken from a diversity of social sciences. Intangible Capital is open to publish articles that, from sociology, psychology, economics and industrial organization contribute to the scientific development of management and organizational science. Intangible Capital publishes scholar articles that contribute to contrast existing theories, or to build new theoretical approaches. The contributions can adopt confirmatory (quantitative) or explanatory (mainly qualitative) methodological approaches. Theoretical essays that enhance the building or extension of theoretical approaches are also welcome. Intangible Capital selects the articles to be published with a double bind, peer review system, following the practices of good scholarly journals. Intangible Capital publishes three regular issues per year following an open access policy. On-line publication allows to reduce publishing costs, and to make more agile the process of reviewing and edition. Intangible Capital defends that open access publishing fosters the advance of scientific knowledge, making it available to everyone. Intangible Capital publishes articles in English, Spanish and Catalan.