Access the full text.
Sign up today, get DeepDyve free for 14 days.
Sabur Mollah, M. Hassan, O. Farooque, Mobarek Asma (2016)
The governance, risk-taking, and performance of Islamic banksJournal of Financial Services Research, 51
Journal of Banking and Finance, 37
R. Amit, P. Schoemaker (1993)
Strategic assets and organizational rentSouthern Medical Journal, 14
N. Schoon (2013)
Islamic vs. Conventional Banking: Business Model, Efficiency and StabilityCfa Digest, 43
Islamic Banking and Finance Review, 02
Richard Johnson, M. Hitt, R. Hoskisson (1993)
BOARD OF DIRECTOR INVOLVEMENT IN RESTRUCTURING: THE EFFECTS OF BOARD VERSUS MANAGERIAL CONTROLSStrategic Management Journal, 14
(2016)
IC disclosures practices and IC performance in Saudi Arabia financial institution
B. Wernerfelt (1984)
A Resource-Based View of the FirmSouthern Medical Journal, 5
(2011)
IC and financial performance of banks in Bahrain
Strategic Management Journal, 15
Valentina Depergola, A. Manuti (2013)
The Meaning of Working for Older Workers: A Qualitative Study in the Italian Public Sector.Journal of business management, 1
Dawood Ashraf, M. Rizwan, Barbara L’Huillier (2016)
A net stable funding ratio for Islamic banks and its impact on financial stability: An international investigationJournal of Financial Stability, 25
Faisal Alqahtani, D. Mayes (2018)
Financial stability of Islamic banking and the global financial crisis: Evidence from the Gulf Cooperation CouncilEconomic Systems
M. Alipour (2012)
The effect of intellectual capital on firm performance: an investigation of Iran insurance companiesMeasuring Business Excellence, 16
Miriam Delgado-Verde, G. Castro, J. Navas-López (2011)
Organizational knowledge assets and innovation capabilityJournal of Intellectual Capital, 12
Journal of IC, 16
J. Black, K. Boal (2007)
Strategic resources: Traits, configurations and paths to sustainable competitive advantageSouthern Medical Journal, 15
R. Grant (1996)
Toward a Knowledge-Based Theory of the Firm,” Strategic Management Journal (17), pp.
Isabel Rechberg, Jawad Syed (2013)
Ethical issues in knowledge management: conflict of knowledge ownershipJ. Knowl. Manag., 17
Sukhdev Singh, J. Sidhu, M. Joshi, Monika Kansal (2016)
Measuring intellectual capital performance of Indian banks: A public and private sector comparisonManagerial Finance, 42
Paul Verdin, P. Williamson (1994)
Successful strategy: Stargazing or self-examination?European Management Journal, 12
Joseph Mahoney, J. Pandian (1992)
The resource-based view within the conversation of strategic managementSouthern Medical Journal, 13
Hanif (2011)
Differences and similarities in Islamic and conventional bankingInternational Journal of Business and Social Science, 2
John Dumay, J. Guthrie, Pina Puntillo (2015)
IC and public sector: a structured literature reviewJournal of Intellectual Capital, 16
(2019)
Islamic banking is the largest sector, contributing to 71%, or USD 1.72 trillion
A. Pulic (2000)
MVA and VAIC analysis of randomly selected companies from FTSE 250
R. Setianto, R. Sukmana (2016)
Intellectual Capital and Islamic Banks Performance; Evidence From Indonesia and Malaysia, 9
Mohan Subramaniam, M. Youndt (2005)
The Influence of Intellectual Capital on the Types of Innovative CapabilitiesAcademy of Management Journal, 48
Fayez Abdulsalam, Hameed Al-Qaheri, Ridha Al‐Khayyat (2011)
The Intellectual Capital Performance of KuwaitiBanks: An Application of vaicTM1 ModelIbusiness, 3
M. Cabrita, N. Bontis (2008)
Intellectual capital and business performance in the Portuguese banking industryInt. J. Technol. Manag., 43
(2012)
A link of IC performance with corporate performance: comparative study from banking sector in Pakistan
E. Fernández, Jose Montes, C. Vázquez (2000)
Typology and strategic analysis of intangible resources: A resource-based approachTechnovation, 20
(2015)
IC dimensions: state of the art in 2014
T.R. Coltman (2007)
Can superior CRM capabilities improve performance in banks?, Wallogong faculty of informatics paper
Tasawar Nawaz, R. Haniffa (2017)
Determinants of financial performance of Islamic banks: An intellectual capital perspectiveJournal of Islamic Accounting and Business Research, 8
Alison Dean, M. Kretschmer (2007)
Can Ideas be Capital? Factors of Production in the Postindustrial Economy: A Review and CritiqueAcademy of Management Review, 32
K. Heimeriks (2005)
*Alliance Capability as a Mediator between Experience and Alliance Performance: An Empirical Investigation into the Alliance Capability Development ProcessWiley-Blackwell: Journal of Management Studies
Osamah Al-Khazali, A. Mirzaei (2017)
The impact of oil price movements on bank non-performing loans: Global evidence from oil-exporting countriesEmerging Markets Review, 31
(2016)
The relationship between IC and earnings quality: evidence from listed firms in Bahrain bourse
(1997)
IC: realizing your company\'s true value by finding its hidden brainpower
R. Ghaida, A. Ousama, Helmi Hammami, Obied Shreim (2016)
Do users in Qatar perceive intellectual capital information to be value relevant for decision-making purposes?International Journal of Knowledge Management Studies, 7
(2015)
Review of empirical research on IC and firm performance
Journal of IC, 11
(2015)
The relationship between IC, firms’ market value and financial performance: empirical evidence from the ASEAN
S. Saidu, Abubakar Junaidu, Rabiu SaminuJibril (2018)
Financial Instruments: Islamic Versus ConventionalAccounting from a Cross-Cultural Perspective
M. Aziz, A. Hashim (2017)
Intellectual Capital (IC) Determinants: Impact on Productivity of Islamic BanksBinus Business Review, 8
Journal of IC, 12
International Journal of Learning and IC, 14
(2019)
Banking industry outlook from
Amina Buallay (2017)
THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL AND FIRM PERFORMANCECorporate Governance and Organizational Behavior Review, 1
Gregorio Martín-de-Castro, Miriam Delgado-Verde, P. López-Sáez, J. Navas-López (2011)
Towards ‘An Intellectual Capital-Based View of the Firm’: Origins and NatureJournal of Business Ethics, 98
Amina Buallay, A. Hamdan, Qasim Zureigat (2017)
Corporate Governance and Firm Performance: Evidence from Saudi ArabiaThe Australasian Accounting Business and Finance Journal, 11
Domenico Celenza, F. Rossi (2014)
Intellectual Capital and Performance of Listed Companies: Empirical Evidence from ItalyMeasuring Business Excellence, 18
(2017)
Impact of IC on profitability: conventional versus Islamic banks
(2012)
IC efficiency and corporate performance in developing countries: a comparison between Islamic and conventional banks of Pakistan
International Journal of Knowledge Management Studies, 7
M. Hassan, S. Aliyu (2018)
A contemporary survey of islamic banking literatureJournal of Financial Stability, 34
J. Barney (1991)
Firm Resources and Sustained Competitive AdvantageJournal of Management, 17
Muhammad Hanif (2014)
Differences and Similarities in Islamic and Conventional BankingEmerging Markets: Economics eJournal
Magdi El-Bannany (2012)
Global financial crisis and the intellectual capital performance of UAE banksJournal of Human Resource Costing & Accounting, 16
G. Laing, Jillian Dunn, Susan Hughes‐Lucas (2010)
Applying the VAIC™ model to Australian hotelsJournal of Intellectual Capital, 11
Rania Kamla, R. Alsoufi (2015)
Critical Muslim Intellectuals’ discourse and the issue of ‘Interest’ (ribā): Implications for Islamic accounting and bankingAccounting Forum, 39
H. Thomas, W. Bogner, J. Pandian (1994)
The Firm Specific Aspects of Strategic Group Dynamics
International Journal of Learning and IC, 12
Mohamed Albaity, R. Mallek, A. Noman (2019)
Competition and bank stability in the MENA region: The moderating effect of Islamic versus conventional banksEmerging Markets Review
S. Park, M. Gordon (1996)
PUBLICATION RECORDS AND TENURE DECISIONS IN THE FIELD OF STRATEGIC MANAGEMENTStrategic Management Journal, 17
(2008)
Market structure concentration and performance in the commercial banking industry of emerging markets. European journal of economics
Intellectual capital (IC) plays a pivotal role in the high-tech and knowledge-based economic sectors. With the emergence of FinTech, which, with respect to the banking sector, is merging high-tech with the k-economy, there is an emerging need to highlight the importance and understand the dynamics of bank IC. With respect to Gulf Cooperation Council (GCC) economies, where FinTech has become de rigueur, banking is bifurcated into Islamic and banking sectors. Through comparative empirical analysis, the purpose of this paper is to examine IC efficiency in Islamic and conventional banks with a view to elucidating the impact of IC, in aggregate and decomposed into its components, on an operational, financial and market performance of Islamic banks juxtaposed with conventional banks.Design/methodology/approachUsing data collected from 59 banks for five years (2012-2016) involving 295 observations, an independent variable derived from the modified value added IC (MVAIC) components are regressed against dependent bank performance indicator variables [Return on Assets (ROA), Return on Equity (ROE) and Tobin’s Q (TQ)]. Two types of control variables complete the regression analysis in this study: bank-specific and macroeconomic.FindingsThe findings elicited from the empirical results demonstrate that there is positive relationship between IC efficiency and financial performance (ROE) and market performance (TQ) in Islamic banks. In conventional banks, however, there is a positive relationship between IC and operational performance (ROE) and financial performance (ROE).Originality/valueThe model in this paper presents a valuable analytical framework for exploring IC efficiency as a driver of performance in dual-sector banking economies characterized by co-existence of Islamic and conventional financial institutions. In addition, this paper highlights bank management lacunae manifesting in terms of the weak nexus between: IC and asset efficiency (ROA) in Islamic banks and IC and market value (TQ) in conventional banks.
Pacific Accounting Review – Emerald Publishing
Published: Nov 4, 2019
Keywords: GCC countries; Islamic banks; Intellectual capital efficiency; Performance; Conventional banks
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.