Intellectual capital and bank profitability: New evidence from Vietnam

This study empirically examines the impact of intellectual capital on bank risk-adjusted returns in Vietnam between 2007 and 2019 using the system generalized method of moments (GMM). The findings show the positive impacts of value-added intellectual coefficient (VAIC) and its components (human capi...

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Autores principales:	Tu D. Q. Le, Dat T. Nguyen
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	intellectual capital risk-adjusted returns vietnam system gmm Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/4ffe9bc42e304fe398ae3bfb92a103a4
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spelling	oai:doaj.org-article:4ffe9bc42e304fe398ae3bfb92a103a42021-12-02T18:23:50ZIntellectual capital and bank profitability: New evidence from Vietnam2331-197510.1080/23311975.2020.1859666https://doaj.org/article/4ffe9bc42e304fe398ae3bfb92a103a42020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1859666https://doaj.org/toc/2331-1975This study empirically examines the impact of intellectual capital on bank risk-adjusted returns in Vietnam between 2007 and 2019 using the system generalized method of moments (GMM). The findings show the positive impacts of value-added intellectual coefficient (VAIC) and its components (human capital efficiency (HCE), capital employed efficiency (CEE), and structural capital efficiency (SCE)) on bank profitability. However, the results show an inverted U-shaped relationship may exist in the case of VAIC, HCE, and CEE. Also, the positive impacts of VAIC and HCE on bank profitability are true to the case of state-owned commercial banks while for foreign-owned banks the positive effect is more with HCE. Therefore, this study provides significant implications for policy-makers, management, and academics.Tu D. Q. LeDat T. NguyenTaylor & Francis Grouparticleintellectual capitalrisk-adjusted returnsvietnamsystem gmmBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	intellectual capital risk-adjusted returns vietnam system gmm Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	intellectual capital risk-adjusted returns vietnam system gmm Business HF5001-6182 Management. Industrial management HD28-70 Tu D. Q. Le Dat T. Nguyen Intellectual capital and bank profitability: New evidence from Vietnam
description	This study empirically examines the impact of intellectual capital on bank risk-adjusted returns in Vietnam between 2007 and 2019 using the system generalized method of moments (GMM). The findings show the positive impacts of value-added intellectual coefficient (VAIC) and its components (human capital efficiency (HCE), capital employed efficiency (CEE), and structural capital efficiency (SCE)) on bank profitability. However, the results show an inverted U-shaped relationship may exist in the case of VAIC, HCE, and CEE. Also, the positive impacts of VAIC and HCE on bank profitability are true to the case of state-owned commercial banks while for foreign-owned banks the positive effect is more with HCE. Therefore, this study provides significant implications for policy-makers, management, and academics.
format	article
author	Tu D. Q. Le Dat T. Nguyen
author_facet	Tu D. Q. Le Dat T. Nguyen
author_sort	Tu D. Q. Le
title	Intellectual capital and bank profitability: New evidence from Vietnam
title_short	Intellectual capital and bank profitability: New evidence from Vietnam
title_full	Intellectual capital and bank profitability: New evidence from Vietnam
title_fullStr	Intellectual capital and bank profitability: New evidence from Vietnam
title_full_unstemmed	Intellectual capital and bank profitability: New evidence from Vietnam
title_sort	intellectual capital and bank profitability: new evidence from vietnam
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/4ffe9bc42e304fe398ae3bfb92a103a4
work_keys_str_mv	AT tudqle intellectualcapitalandbankprofitabilitynewevidencefromvietnam AT dattnguyen intellectualcapitalandbankprofitabilitynewevidencefromvietnam
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Intellectual capital and bank profitability: New evidence from Vietnam

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