The Intellectual Capital and their Influence on the Financial Performance of Private Banks in the Province of Kurdistan

( Vol-9,Issue-5,May - June 2023 )

Author(s): Dr. Emad Aziz Mohammad

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Page No: 139-144
DOI: 10.22161/ijaems.95.14

Keywords:

Private Banks, VAIC methodology, intellectual capital.

Abstract:

Using value-added intellectual coefficient (VAIC) methodology, the present study was carried out in order to investigate intellectual capital (IC) performance of private banks located in Erbil and examine the influence of IC on the financial performance of those banks. In so doing, IC components affecting the traditional indices of bank success were specified. The study focused on 1 private bank operating in Erbil in 2017, and the results indicated that they had a low IC performance which was figured out to be positively associated with bank financial performance indicators. Nevertheless, the relationships between the components and financial performance indicators changed as a result of breaking value-added intellectual coefficient into its components.

Received: 13 Apr 2023; Received in revised form: 14 May 2023; Accepted: 22 May 2023; Available online: 31 May 2023

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