THE INFLUENCE OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE IN WORLD BANKI…
ABSTRACT
This study aims to investigate the relationship between intellectual capital and financial performance (ROA and DAR) of listed banking companies in 20 countries categorized by different levels of income i.e. lower-middle-income economies, upper-middle-income economies and high-income economies. In this study, intellectual capital is conceptualized as three components: Human Capital, Innovation Capital and Capital Employed. The intellectual capital is measured by the A-VAIC model d…
