تاثیر سرمایه فکری بر عملکرد مالی در بانک‌های ایران

نوع مقاله : کاربردی

نویسندگان

1 دانشیار گروه اقتصاد، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران

2 دانشجوی دکترا اقتصاد، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران.

چکیده

یکی از مؤلفه‌های مؤثر بر عملکرد مالی شرکت‌ها، سرمایه فکری است. تاکنون روش‌ها و مدل‌های زیادی برای اندازه‌گیری سرمایه فکری شرکت‌ها استفاده شده است که در این مقاله از جدیدترین روش یعنی ارزش افزوده سرمایه فکری استفاده می‌شود. هدف از این پژوهش، بررسی تأثیر سرمایه فکری و اجزای آن (سرمایه انسانی، فیزیکی و ساختاری) بر عملکرد مالی بانک‌های فعال در بورس اوراق بهادار تهران طی سال‌های 1385-1394 است. عملکرد سرمایه فکری بانک‌ها از طریق روش ارزش افزوده سرمایه فکری (VAIC) اندازه‌گیری شده است. نتایج پژوهش نشان می‌دهد که سرمایه فکری بر بازده دارایی بانک‌ها تأثیر مثبت و معنا‌داری دارد. در حالت خاص نیز، سرمایه انسانی با بازده دارایی‌ها رابطه مثبت و معناداری داشته است. همچنین نتایج نشان می‌دهد که ضریب کارایی سرمایه انسانی در مقایسه با ضریب کارایی سرمایه ساختاری و سرمایه فیزیکی تاثیر بیشتری بر سوددهی بانک‌ها داشته است. نتایج پژوهش محرک‌های خاص سرمایه فکری را که بر سودآوری و کسب بازده تأثیر می‌گذارند، شناسایی می‌کند.
JEL: G11, G21, O34
نحوه استناد به این مقاله : محمودزاده، م.، و عفتی باران، ف. (1396). تاثیر سرمایه فکری بر عملکرد مالی در بانک‌های ایران. فصلنامه مدلسازی ریسک و مهندسی مالی، 2(1)، 60 - 79.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Impact of Intellectual Capital on the Financial Performance of Banks in Iran

نویسندگان [English]

  • mahmood mahmoodzadeh 1
  • Farshid Efati Baran 2
1 Associate Prof. Department of Economics, Firoozkoh Branch, Islamic Azad University, Firoozkoh, Iran.
2 Ph.D Candidate of Economics, Firoozkoh Branch, Islamic Azad University, Firoozkoh, Iran.
چکیده [English]

The goal of most companies is to earn more profit and this case is reflected in the form of financial performance in banks and financial institutions. One of the factors affecting on financial performance is intellectual capital. The aim of this study was to evaluate the effect of intellectual capital and its components (human capital, physical and structural) on financial performance of banks active in the Tehran Stock Exchange during 2006-2015. Intellectual capital efficiency of banks is measured via the Value Added Intellectual Capital (VAIC). Panel data regression analysis showed a significant positive impact of intellectual capital on return on assets of banks. In particular, human capital and return on assets had a significant positive relationship. This result shows the efficiency coefficient of human capital has a greater impact than structural capital and physical capital efficiency coefficient on bank profitability. The results identify of special incentives of intellectual capital that affect on profitability and business efficiency.
JEL: G11, G21, O34
How to cite this paper: Mahmoodzadeh, M., & Efati Baran, F. (2017). The Impact of Intellectual Capital on the Financial Performance of Banks in Iran. Quarterly Journal of Risk Modeling and Financial Engineering. 2(1), 60 –79. (In Persian)

کلیدواژه‌ها [English]

  • Value Added
  • Return on Assets
  • intellectual capital
  • Leverage Ratio

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