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Science, Technology and Development Vol. 37 (4), 2018
Research Article
Evaluation of Financial Performance Using Intellectual Capital: A Case Study of Pakistani Banks
Inayat Ullah, Abdur Rehman, Raheel Saqib, Iqbal Javed, Mubashir Mehdi, Haroon Javaid and Ghulam Farid
 
Abstract: The main purpose of every organization is striving to have a competitive advantage over others. To achieve this, intellectual capital can be the best alternative, which is measured in different ways but, in this study, Value Added Intellectual Coefficient (VAIC) was used and compared with profitability ratio (i.e., return on assets (ROA)). Data from 2007 to 2014 was collected from 14 banks (regardless of their size) operating in Pakistan. It was found that there is a significant association between both dependent and explanatory variables. The results indicated that financial performance of the banks was much affected by Human Capital Efficiency (HCE) and Structural Capital Efficiency (SCE). In determining the Intellectual Coefficient value, HCE was the main contributor. It was observed that HCE has much influence in determining profitability of the banks operating in Pakistan, but to maintain their consistency in profits, banks should equally focus on other components, i.e., SCE and CEE, of intellectual capital.
 
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