دانلود رایگان مقاله لاتین عملکرد بانک تجاری از سایت الزویر


عنوان فارسی مقاله:

تاثیر بازده سرمایه فکری بر عملکرد بانک های تجاری: شواهدی از ایالات متحده


عنوان انگلیسی مقاله:

The impact of the Intellectual Capital Efficiency on Commercial Banks Performance: Evidence from the US


سال انتشار : 2016



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بخشی از مقاله انگلیسی:


2. Theoretical background: definition of IC

 Over the last two decades, many definitions of IC have been proposed. Here, we examine some of the definitions most widely accepted in the literature. The seminal paper on IC is Itami (1987), who defines IC as intangible assets, such as technology, brand name, royalties, reputation and so on, that are crucial to a firm’s competitive power. Consistent with this view, Mavridis (2005) states that IC is “an intangible asset with the potential to create value for the enterprise and the society itself”; similarly, Martinez and Garcia-Meca (2005) argue that IC is “the knowledge, information, intellectual property and experience that can be put to use to create wealth”. For Brennan (2001), “IC encompasses intangibles such as patents, intellectual property rights, copyrights and franchises”. Pulic (2001), by contrast, 7 favours the notion that IC consists of employees, their organisation and their capability to create added value. In other words, IC is an intangible asset composed of both the knowledge and know-how that characterise an organisation and give it a competitive advantage over other firms. While many definitions of IC have been proposed over the years, there appears to be a consensus regarding its components. According to the literature, IC consists of three main variables: Human Capital, Relational Capital and Structural Capital (see Petty and Guthrie, 2000 and Kujansivu, 2005, among others). 2.1 Human capital (HC) It is widely recognised in the literature that HC is composed of knowledge possessed by an organisation — knowledge that also is represented by the organisation’s employees (see, among other, Bontis et al., 2002). According to some scholars (e.g., Roos et al., 1997; Hudson, 1993), employees create IC through their competence, capabilities and intellectual agility. While competence is primarily shaped by education and capabilities develop mainly through the behaviour of employees, intellectual agility relates to the ability to solve problems with innovative solutions. Another definition of human capital comes from Sveiby (1997), according to whom HC can be defined as “the capacity to act in a wide variety of situations to create both tangible and intangible assets”.



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