Analyzing the Impact of Intellectual Capital on the Financial Performance: A Comparative Study of Indian Public and Private Sector Banks
Journal of the Knowledge Economy,
Journal Year:
2024,
Volume and Issue:
unknown
Published: April 11, 2024
Language: Английский
Beyond the Barriers: Institutional Strength as a Shield in Curbing Earnings Manipulation
Published: July 3, 2024
This
research
examines
the
interplay
between
institutional
frameworks,
social
capital,
and
financial
reporting
practices
in
emerging
economies.
Utilizing
data
from
[2,509]
corporations
across
[22]
developing
nations
spanning
[2000-2017],
we
explore
determinants
shaping
these
markets’
landscapes.
Our
investigation
scrutinizes
how
regulatory
oversight,
transparency
mandates,
shareholder
protections,
analyst
coverage
influence
integrity
of
markets.
Furthermore,
assess
potential
societal
trust
as
a
moderating
factor
attenuating
economic
disparities’
effects.
findings
underscore
critical
role
robust
structures
fostering
truthful
transparent
disclosures.
However,
alone
proves
insufficient
this
regard.
These
results
emphasize
necessity
for
well-established
formal
institutions
to
safeguard
veracity
reliability
corporate
communications.
study
contributes
existing
body
knowledge
by
providing
empirical
evidence
on
nexus
environments,
trust,
prevalence
earnings
management.
It
offers
valuable
insights
policymakers
practitioners
seeking
enhance
governance
standards,
particularly
within
context
Language: Английский
Strategic Insights: The Paradox of Intellectual Capital’s Role in Bank Efficiency
Published: July 24, 2024
This
study
explores
the
dual
nature
of
intellectual
capital
(IC)
and
its
components—human
efficiency
(HCE),
structural
(SCE),
employed
(CEE),
relational
(RCE)—in
influencing
Vietnamese
banks’
technical
efficiency.
Utilizing
data
from
30
commercial
banks
2011
to
2018,
we
employ
econometric
models
including
truncated
regression,
fractional
Tobit
uncover
intricate
relationships
between
IC
bank
performance.
Our
findings
reveal
a
compelling
dichotomy:
while
human
consistently
drives
efficiency,
inversely
affects
performance,
challenging
conventional
wisdom.
Structural
capitals
exhibit
varying
impacts
across
different
types,
with
state-owned
benefiting
due
government
support,
unlike
foreign
joint-stock
banks.
Robustness
checks
via
system
generalized
method
moments
(SGMM)
two-staged
least
squares
(2SLS)
confirm
our
results’
resilience.
underscores
critical
importance
in
enhancing
calls
for
strategic
reevaluation
utilization
practices.
insights
suggest
that
balancing
financial
management
can
yield
significant
gains,
advocating
targeted
training
programs
advising
caution
allocation
strategies.
analysis
contributes
broader
discourse
on
resource-based
theory,
offering
fresh
perspectives
interplay
tangible
intangible
assets
driving
sustainable
competitive
advantage
within
banking
industry.
Language: Английский