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The Intellectual Capital Performance of Banks Within Gulf Cooperative Councel (GCC) Countries: An Application of VAIC Model

المصدر: المجلة العلمية للاقتصاد والتجارة
الناشر: جامعة عين شمس - كلية التجارة
المؤلف الرئيسي: Abdulsalam, Fayez (Author)
مؤلفين آخرين: Al Qaheri, Hameed A. (Co-Author) , Al-Khayyat, Ridha (Co-Author)
المجلد/العدد: ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2015
الشهر: يناير
الصفحات: 85 - 108
DOI: 10.21608/JSEC.2015.163915
ISSN: 2636-2562
رقم MD: 661820
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
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المستخلص: The paper uses the Value Added Intellectual Coefficient VAICTM model, a widely used model to measure lhe Intellectual Capital effi¬ciency of the banks within Gulf cooperation Council (GCC) using a 5 years period data set from 2007 to 2011. Three value efficiency indi¬cators, Human Capital Efficiency (HCE), Capital Employed Efficien¬cy (CEE) and VAIC™, where used in the analysis. The data set was divided into conventional and no-conventional (Islamic) banks. The results of the rankings of the GCC banks for the last two years (2010- 2011) show that for VAICTM, which expresses the intellectual ability and indicates the value creation efficiency of all resources (the sum Capital Employed Efficiency indicator and Intellectual Capi¬tal Efficiency), the two top performers for conventional are Qatar Na¬tional Bank followed by First Gulf Bank (a UAE bank) and for the non-conventional (Islamic) banks the two top performers are Masraf Al Rayan (a Qatari Bank) followed by Al Rajhi Bank and Investment Company (a Saudi bank). However, the results of ranking based on Human Capital Efficiency (HCE), an indicator which measures how much VA is created on each monetary unit invested in HC, shows that the two top performers for conventional are Commercial Bank of Kuwait followed by First Gulf Bank (a UAE bank) and for the non- conventional (Islamic) banks the two top performers arc Masraf Al- Rayan followed by AlRajhi Bank and Investment Company. And the ranking result based on Capital Employed Efficiency (CEE), an indi¬cator which shows how much VA is created on each monetary unit invested in Capital Employed (Physical and Financial), shows that the two top performers for conventional are Oman housing Bank followed by Mashreq Bank (a UAE bank) and for the non- conventional banks the two top performers are Qatar Islamic Bank followed by Al Salam Bank (a Bahraini Bank).

ISSN: 2636-2562

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