Access the full text.
Sign up today, get DeepDyve free for 14 days.
References for this paper are not available at this time. We will be adding them shortly, thank you for your patience.
This study examines the determinants of intellectual capital performance (ICP) of banks in an emerging market. The value added intellectual coefficient (VAIC™) model is used to measure ICP and data envelopment analysis has been used to measure technical efficiency. We employ an unbalanced panel data of 32 banks over the period 2000-2017. The study found that income diversification, asset tangibility, human capital investment, cost efficiency, operational risk, leverage and bank stability are the main determinants of ICP. Diversification strategy interacts with other variables in informing ICP. Generally, to improve ICP, a focused strategy is favoured over a diversified strategy. However, to enhance value creation, some contextual peculiarities can be explored as guides to make strategic choices. The results and the implications are relevant for bank practitioners, financial analysts and management accountants in emerging economies. It is also relevant for the newly formed Financial Stability Council of Ghana, sector regulators, policymakers, educators and the research community.
Afro-Asian Journal of Finance and Accounting – Inderscience Publishers
Published: Jan 1, 2021
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.