The effect of intellectual capital on Malaysian banks financial performances: Comparative study on conventional and Islamic banks

The effect of intellectual capital on Malaysian banks financial performances: Comparative study on conventional and Islamic banks

In ultra competitive banking industry nowadays, banks could not solely rely on monetary capital for competitive advantage. In this respect, intellectual capital (intangible asset) emerged as viable resources for banks. AFAS (ASEAN Framework Agreement on Services) which will commence in 2020 has put...

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Main Author: Navin Kumar, Mahalingam
Format: Thesis
Language:eng
eng
Published: 2016
Subjects:
HG Finance
Online Access:https://etd.uum.edu.my/6207/1/s814866_01.pdf
https://etd.uum.edu.my/6207/2/s814866_02.pdf
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institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Hanafi, Norshafizah
topic HG Finance
spellingShingle HG Finance
Navin Kumar, Mahalingam
The effect of intellectual capital on Malaysian banks financial performances: Comparative study on conventional and Islamic banks
description In ultra competitive banking industry nowadays, banks could not solely rely on monetary capital for competitive advantage. In this respect, intellectual capital (intangible asset) emerged as viable resources for banks. AFAS (ASEAN Framework Agreement on Services) which will commence in 2020 has put prominence on intellectual capital. This research aims to examine relationship between intellectual capital and financial performances of 32 Malaysian banks (conventional and Islamic) for eight years from 2008 to 2015. In this respect, comparative study between conventional and Islamic banks are undertaken. Value added intellectual coefficient (VAIC) technique is utilised to compute banks’ value added performances. Profitability proxies such as return on asset, return on equity, and data envelopment analysis’ efficiency are used. The banks intellectual capital (human capital, structural capital) and physical capital (capital employed) effect on banks financial performances had been computed by utilisation of panel data estimation method. The results of this research study showed relationships between intellectual capital and banks financial performances between Malaysian conventional and Islamic banks are varied. Moreover, study findings implied intellectual capital is crucial for banks competitive advantage. This study findings can assist banks decision makers and investors in analysing intellectual capital position of Malaysian financial institutions
format Thesis
qualification_name masters
qualification_level Master's degree
author Navin Kumar, Mahalingam
author_facet Navin Kumar, Mahalingam
author_sort Navin Kumar, Mahalingam
title The effect of intellectual capital on Malaysian banks financial performances: Comparative study on conventional and Islamic banks
title_short The effect of intellectual capital on Malaysian banks financial performances: Comparative study on conventional and Islamic banks
title_full The effect of intellectual capital on Malaysian banks financial performances: Comparative study on conventional and Islamic banks
title_fullStr The effect of intellectual capital on Malaysian banks financial performances: Comparative study on conventional and Islamic banks
title_full_unstemmed The effect of intellectual capital on Malaysian banks financial performances: Comparative study on conventional and Islamic banks
title_sort effect of intellectual capital on malaysian banks financial performances: comparative study on conventional and islamic banks
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2016
url https://etd.uum.edu.my/6207/1/s814866_01.pdf
https://etd.uum.edu.my/6207/2/s814866_02.pdf
_version_ 1776103683935698944
spelling my-uum-etd.62072023-03-09T02:44:09Z The effect of intellectual capital on Malaysian banks financial performances: Comparative study on conventional and Islamic banks 2016 Navin Kumar, Mahalingam Hanafi, Norshafizah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HG Finance In ultra competitive banking industry nowadays, banks could not solely rely on monetary capital for competitive advantage. In this respect, intellectual capital (intangible asset) emerged as viable resources for banks. AFAS (ASEAN Framework Agreement on Services) which will commence in 2020 has put prominence on intellectual capital. This research aims to examine relationship between intellectual capital and financial performances of 32 Malaysian banks (conventional and Islamic) for eight years from 2008 to 2015. In this respect, comparative study between conventional and Islamic banks are undertaken. Value added intellectual coefficient (VAIC) technique is utilised to compute banks’ value added performances. Profitability proxies such as return on asset, return on equity, and data envelopment analysis’ efficiency are used. The banks intellectual capital (human capital, structural capital) and physical capital (capital employed) effect on banks financial performances had been computed by utilisation of panel data estimation method. The results of this research study showed relationships between intellectual capital and banks financial performances between Malaysian conventional and Islamic banks are varied. Moreover, study findings implied intellectual capital is crucial for banks competitive advantage. This study findings can assist banks decision makers and investors in analysing intellectual capital position of Malaysian financial institutions 2016 Thesis https://etd.uum.edu.my/6207/ https://etd.uum.edu.my/6207/1/s814866_01.pdf text eng public https://etd.uum.edu.my/6207/2/s814866_02.pdf text eng public masters masters Universiti Utara Malaysia Ahmad, S. and Khanal, D.R. (2007), “Services Trade in Developing Asia: A Case Study of the Banking and Insurance Sector in Bangladesh,” Asia-Pacific Research and Training Network on Trade, Vol.38, pp. 1-38. Akhtar, M. H. (2010), “Are Saudi Banks Productive and Efficient?” International Journal of Islamic and Middle Eastern Finance and Management, Vol. 3, No. 2, pp. 95-112. Akpinar, A.T. and Akdemir, A. (1999), “Intellectual Capital,” Third European Conference, pp. 332-340. Al-Musali, M.A.K. and Ismail, K.N.I.K. 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