رأس المال الفكري و تأثيره على الأداء المالي في المصارف الليبية
Keywords:
IC Performance, Financial Performance Indicators, Libyan BankAbstract
This study examines intellectual capital (IC) performance of Libyan banks during the period from 2004 to 2010, using value-added intellectual coefficient (VAIC) methodology, and investigates the impact of IC on financial performance. It identifies the IC components that may be the drivers of the traditional indicators of bank success. The results of the study showed that private banks are more concerned with the components of intellectual capital compared to commercial banks and specialized banks. The results also showed that there is a positive relationship between the components of the (VAIC) and the (ROA). The study recommended that Libyan banks should add a post or position to manage intellectual capital in their organizational structures to help structure relevant strategies and policies on how to obtain, utilize and develop the best resources required for intellectual capital.
References
Abdulsalam, F., Al – Qaheri, H., & Al – Khayyat, R. (2011). The Intellectual Capital Performance of Kuwait Banks: An Application of VAIC Model. Scientific Research, 3, 88 – 96.
Ahmadi, A., Ahmadi, F., & Shakeri, S. (2011). The survey of relationship between Intellectual capital (IC) and performance (OP) within the national Iranian south oil company. Interdisciplinary Journal of Contemporary Research in Business, 3(5), 1–12.
Allameh, S., Abbasi, S., & Shokrani, S. (2010). The mediating role of organisational learning capability between intellectual capital and job satisfaction. European Journal of Social Sciences, 17(1), 1–12.
Ahuja, B. R., & Ahuja, N. L. (2012). Intellectual capital approach to performance evaluation: A case study of the banking sector in India. International Research Journal of Finance & Economics, 93, 110-122.
Al-Musali, M., A., & Ismail, K., N. (2014). Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia. Procedia - Social and Behavioral Sciences, 164, 201 – 207.
Arifin, J. (2016). Corporate Governance and Intellectual Capital on Financial Performance of Bank Sector Companies: Indonesia Stock Exchange 2008-2012. Journal of Administrative Sciences and Policy Studies, 4 (1), 61 – 82.
Berger, Allen N., & DeYoung, R. (1997). Problem Loans and Cost Efficiency in Commercial Banks. Journal of Banking and Finance, 21, 1997.
Bollen, L., Vergauwen, P., & Schnieders, S. (2005). Linking intellectual capital and intellectual property to company performance. Management Decision, 43(9), 1161–1185.
Bontis, N., Chua, W. C. K. & Richardson, S. (2000). Intellectual Capital and Business Performance in Malaysian Industries. Journal of Intellectual Capital. 1(1),85-100.
Bontis, N., Crossan, M., & Hulland, J. (2002). Managing an organizational learning system by aligning stocks and flows. Journal of Management Studies, 39(4), 439–469.
Cabrita, M., & Bontis, N. (2008). Intellectual capital and business performance in the Portuguese banking industry. International Journal of Technology Management, 43(1–3), 1–26.
Chan, K. H. (2009). Impact of intellectual capital on organizational performance: An empirical study of companies in the Hang Seng Index. The learning Organization, 16(1), 4-21.
Choudhary, J. (2010). Performance impact of intellectual capital: A study of Indian IT sector. International Journal of Business and Management, 5(9), 72–80.
Edvinson, L., & Malone, M. (1997). Intellectual capital: Realizing your company’s true value by finding its hidden roots. New York, NY: Harper Business.
Firer, S., & Williams, S. M. (2003). Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, 4(3), 348-360.
Goh, P. C. (2005). Intellectual capital performance of commercial banks in Malaysia. Journal of Intellectual Capital, 6(3), 385-396.
Halim, S. (2010). Statistical analysis on the intellectual capital statement. Journal of Intellectual Capital, 11(1), 61–73.
Hsu, Y., & Fang, W. (2009). Intellectual capital and new product development performance: The mediating role of organizational learning capability. Technological Forecasting & Social Change, 76(5), 664 677.
Isaac, R., Herremans, I., & Kline, T. (2010). Intellectual capital management enablers: A structural equation modeling analysis. Journal of Business Ethics, 93(3), 373–391.
. Ahuja, B. R., & Ahuja, N. L. (2012). Intellectual capital approach to performance evaluation: A case study of the banking sector in India. International Research Journal of Finance & Economics, 93, 110-122.
Al-Musali, M., A., & Ismail, K., N. (2014). Intellectual capital and its effect on financial performance of banks: Evidence from Saudi Arabia. Procedia - Social and Behavioral Sciences, 164, 201 – 207.
Arifin, J. (2016). Corporate Governance and Intellectual Capital on Financial Performance of Bank Sector Companies: Indonesia Stock Exchange 2008-2012. Journal of Administrative Sciences and Policy Studies, 4 (1), 61 – 82.
Berger, Allen N., & DeYoung, R. (1997). Problem Loans and Cost Efficiency in Commercial Banks. Journal of Banking and Finance, 21, 1997.
Bollen, L., Vergauwen, P., & Schnieders, S. (2005). Linking intellectual capital and intellectual property to company performance. Management Decision, 43(9), 1161–1185.
Bontis, N., Chua, W. C. K. & Richardson, S. (2000). Intellectual Capital and Business Performance in Malaysian Industries. Journal of Intellectual Capital. 1(1),85-100.
Bontis, N., Crossan, M., & Hulland, J. (2002). Managing an organizational learning sy
