IMPACT OF INTELLECTUAL CAPITAL ON PROFITABILITY, MARKET VALUE, AND PRODUCTIVITY OF THE LISTED BANKS: EVIDENCE FROM BANGLADESH

• DOI: 10.46281/ijafr.v12i1.1812
• Publication Date: 2022-10-24T13:57:24Z
• Authors: Mohammad Kamal; Md Salam; Md Moslahur; Md Hasan
• Keywords: Structural capital; Physical capital

This study examined the impact of intellectual capital and its elements (e.g., human capital, structural employed) on profitability, market value, productivity all 30 publicly traded banks listed Dhaka Stock Exchange in Bangladesh. The used unbalanced panel data with 146 observations for period 2016–2020. Data was collected from annual reports websites corresponding banks, as well website Exchange. Multiple regression models were employed to test hypotheses studied. Intellectual measured by value-added coefficient (VAIC). found that higher generated profits but lowered productivity; however, did not contribute enhancing value. Regarding subcomponents revealed being enhanced productivity, no Surprisingly, had lower profitability influence their value or during period. While affect sample findings suggest Bangladesh failed exploit enough gain a competitive advantage.