| LEADER |
02559nam a22002057a 4500 |
| 001 |
0254353 |
| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|9 343144
|a El-Bannany, Magdi
|e AUTH.
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| 245 |
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|a INTELLECTUAL CAPITAL PERFORMANCE IN BANKS : THE EGYPTIAN CASE
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| 260 |
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|b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
|c 2012
|g أكتوبر
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| 300 |
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|a 3 - 27
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| 336 |
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|a بحوث ومقالات
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| 520 |
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|b Purpose - The purpose of this study is to investigate the determinants of intellectual capital performance in the Egyptian banks over the period 2007-2010. \ Design/methodology/approach - Multiple regression analysis is used to test the relationship between the intellectual capital performance as a dependent variable and certain independent variables. \ Findings - Results indicate that the variables of global financial crisis, market structure, bank size, bank profitability and bank age have significant impact on intellectual capital performance of- the Egyptian banks. The results are important because such an empirical investigation has not been conducted in Egypt to date. \ Research Limitations: More evidence is needed on the determinants of intellectual capital performance before any generalisation of the results can be made. In addition, the empirical tests were conducted only on Egyptian banks over the period 2007 to 2010 and hence the results of the study cannot be assumed to extend beyond this group of banks or to different study periods. \ Practical implications - The study might attract the attention of the banking regulators to the factors which might influence intellectual capital performance and hence be able to guide the banks to maximise their performance in the context of value creation. It also provides guidance to policy makers and academics working in this field. \ Originality/value - This study adds to the literature on the determinants of intellectual capital performance in banks. In particular, it tests the newly introduced theories that global financial crisis and market structure have impact on intellectual capital performance
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| 653 |
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|a البنوك
|a حقوق المليكة الفكرية
|a رأس المال الفكري
|a الموارد البشرية
|a مصر
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| 773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 013
|f Al-Fikr Al-Muhasabī
|l 003
|m مج16, ع3
|o 0541
|s الفكر المحاسبي
|t Accounting Thought
|v 016
|x 2356-8402
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| 856 |
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|u 0541-016-003-013.pdf
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| 930 |
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|d y
|p y
|q y
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| 995 |
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|a EcoLink
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| 999 |
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|c 664719
|d 664719
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