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Title : Intellectual capital and measures of corporate performance: a study of commercial banks of Nepal Material Type: printed text Authors: Sunita Shrestha, Author Publication Date: 2016 Pagination: 113p. Size: GRP/Thesis Accompanying material: 7/B Languages : English Descriptors: Intellectual capital Class number: 658.4063 Abstract: Intellectual capital has recently been receiving increased attention from both academic communities and practitioners, and is identified as an important strategic asset which provides sustainability and yields better performance. It also gives rise to the view that the organizations which possess skilled, creative, and distinctive knowledgeable employees along with supportive organizational structures and systems, and maintains cordial customer relations contribute in achieving superior organizational position. Hence, it is important to understand to what extent intellectual capital is efficiently utilized by specific sectors in creating value for organizations (Kamath, 2014). Whereas, banking sector is a knowledge intensive sector (Mavridis, 2004). It is an ideal sector for research on intellectual capital. Acting as a financial intermediary that channels funds needed by business and household sectors, banks provide essential service in stimulating economic growth. This study aims to develop, establish, and empirically validate the intellectual capital scale in the commercial banking sector, in the context of emerging economies like Nepal. This study sheds light on the corporate performance of commercial banks in Nepal from the perspective of intellectual capital performance.
The main purpose of the study is to investigate the effect of intellectual capital and its component (value added intellectual coefficient, human capital efficiency, structural capital efficiency and capital employed efficiency) on the measures of corporate performance. This study is based on descriptive and causal-comparative research designs. The descriptive research design has been adopted to undertake fact-finding operation searching for adequate information about the impact of intellectual capital components and other variables on the corporate performance of commercial banks of Nepal. This study is based on the panel data which are gathered from 22 commercial banks in Nepal. The main sources of data are supervision reports of Nepal Rastra Bank and various Annual Reports of selected commercial banks. The data are collected for value added intellectual coefficient, human capital efficiency, structural capital efficiency, capital employed efficiency, physical capital, firm size, return on assets, return on equity, assets turnover, Tobin’s Q, and market-to-book value. These data are collected for the period 2007/08- 2013/14 leading to a total number of 143 observations.
The result shows that the average value added intellectual coefficient and human capital efficiency is highest for PCBL and lowest for CENCBL. The average structural capital efficiency is highest for NSBI and lowest for EBL. The average capital employed efficiency is highest for NIBL and lowest for CENCBL. The average physical is highest for MBL and lowest for SCBL. The average firm size is highest for NIBL and lowest for LUMBL. The average return on assets is highest for NBBL and lowest for CIVBL. The average return on equity is highest for NBBL and lowest for CENCBL. The average assets turnover is highest for NBBL and lowest for CENCBL. The average tobin’s q is highest for SCBL and lowest for SUNBL. The average market value is highest for SCBL and lowest for NBBL. The study reveals that the value added intellectual coefficient, human capital efficiency, and capital employed efficiency are positively related with ROA, ROE, ATO, Tobin’s Q and MBV. It implies increase in the intellectual capital component like value added intellectual coefficient, human capital efficiency, and capital employed efficiency leads to increase in corporate performance. Further, it has been found that structural capital efficiency and physical capital is negatively related with corporate performance indicating that increase in structural capital efficiency and physical capital leads to decrease corporate performance of the banks.
The regression resultsshow that beta coefficients for intellectual capital components are positive with banks productivity (ATO) indicating increase in the intellectual capital components leads to increase in banks’ productivity. The regression result also shows that beta coefficient for structural capital efficiency has negative relationship with return on assets (ROA). The regression result reveals that value added intellectual coefficient, human capital efficiency and capital employed efficiency have positive relationship with banks profitability. This indicates that increase in human capital efficiency and capital employed efficiency leads to increase in banks profitability. The results also depicted that intellectual capital components, capital employed efficiency, has positive and significant impact on market value of the banks indicating higher the capital employed efficiency, higher would be the market value of the banks. Likewise, the study reveals that intellectual capital components have positive impact on Tobin’s Q. However, the relationship is not significant. Similarly, results show that structural capital efficiency has negative and significant impact on return on assets.
Intellectual capital and measures of corporate performance: a study of commercial banks of Nepal [printed text] / Sunita Shrestha, Author . - 2016 . - 113p. ; GRP/Thesis + 7/B.
Languages : English
Descriptors: Intellectual capital Class number: 658.4063 Abstract: Intellectual capital has recently been receiving increased attention from both academic communities and practitioners, and is identified as an important strategic asset which provides sustainability and yields better performance. It also gives rise to the view that the organizations which possess skilled, creative, and distinctive knowledgeable employees along with supportive organizational structures and systems, and maintains cordial customer relations contribute in achieving superior organizational position. Hence, it is important to understand to what extent intellectual capital is efficiently utilized by specific sectors in creating value for organizations (Kamath, 2014). Whereas, banking sector is a knowledge intensive sector (Mavridis, 2004). It is an ideal sector for research on intellectual capital. Acting as a financial intermediary that channels funds needed by business and household sectors, banks provide essential service in stimulating economic growth. This study aims to develop, establish, and empirically validate the intellectual capital scale in the commercial banking sector, in the context of emerging economies like Nepal. This study sheds light on the corporate performance of commercial banks in Nepal from the perspective of intellectual capital performance.
The main purpose of the study is to investigate the effect of intellectual capital and its component (value added intellectual coefficient, human capital efficiency, structural capital efficiency and capital employed efficiency) on the measures of corporate performance. This study is based on descriptive and causal-comparative research designs. The descriptive research design has been adopted to undertake fact-finding operation searching for adequate information about the impact of intellectual capital components and other variables on the corporate performance of commercial banks of Nepal. This study is based on the panel data which are gathered from 22 commercial banks in Nepal. The main sources of data are supervision reports of Nepal Rastra Bank and various Annual Reports of selected commercial banks. The data are collected for value added intellectual coefficient, human capital efficiency, structural capital efficiency, capital employed efficiency, physical capital, firm size, return on assets, return on equity, assets turnover, Tobin’s Q, and market-to-book value. These data are collected for the period 2007/08- 2013/14 leading to a total number of 143 observations.
The result shows that the average value added intellectual coefficient and human capital efficiency is highest for PCBL and lowest for CENCBL. The average structural capital efficiency is highest for NSBI and lowest for EBL. The average capital employed efficiency is highest for NIBL and lowest for CENCBL. The average physical is highest for MBL and lowest for SCBL. The average firm size is highest for NIBL and lowest for LUMBL. The average return on assets is highest for NBBL and lowest for CIVBL. The average return on equity is highest for NBBL and lowest for CENCBL. The average assets turnover is highest for NBBL and lowest for CENCBL. The average tobin’s q is highest for SCBL and lowest for SUNBL. The average market value is highest for SCBL and lowest for NBBL. The study reveals that the value added intellectual coefficient, human capital efficiency, and capital employed efficiency are positively related with ROA, ROE, ATO, Tobin’s Q and MBV. It implies increase in the intellectual capital component like value added intellectual coefficient, human capital efficiency, and capital employed efficiency leads to increase in corporate performance. Further, it has been found that structural capital efficiency and physical capital is negatively related with corporate performance indicating that increase in structural capital efficiency and physical capital leads to decrease corporate performance of the banks.
The regression resultsshow that beta coefficients for intellectual capital components are positive with banks productivity (ATO) indicating increase in the intellectual capital components leads to increase in banks’ productivity. The regression result also shows that beta coefficient for structural capital efficiency has negative relationship with return on assets (ROA). The regression result reveals that value added intellectual coefficient, human capital efficiency and capital employed efficiency have positive relationship with banks profitability. This indicates that increase in human capital efficiency and capital employed efficiency leads to increase in banks profitability. The results also depicted that intellectual capital components, capital employed efficiency, has positive and significant impact on market value of the banks indicating higher the capital employed efficiency, higher would be the market value of the banks. Likewise, the study reveals that intellectual capital components have positive impact on Tobin’s Q. However, the relationship is not significant. Similarly, results show that structural capital efficiency has negative and significant impact on return on assets.
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Barcode Call number Media type Location Section Status 231/D 658.4063 SHR Thesis/Dissertation Uniglobe Library Technology Available
Title : Intellectual capital and the financial performance of commercial banks in Nepal Material Type: printed text Authors: Roshan Budhathoki, Author Publication Date: 2016 Pagination: 122p. Size: GRP/Thesis Accompanying material: 7/B Languages : English Descriptors: Intellectual capital Class number: 658.4063 Abstract: The banking industry has had noticeable changes in its business environment due to the financial liberalization and consolidation, economic transformation and more discerning customers. Thus, commercial banks have to allocate resources effectively and perform their operations efficiently to gain the competitive advantage. The value of financial and operational performance resulting from increased investment in intellectual capital is the relationship that needs to be established with the aim of addressing the challenges faced by the commercial banks in Nepal. The use of intellectual capital should become one of the priorities of all organizations because it can improve the financial performance of organizations, create value, and provide sustainable environment for competitive advantage (Cohen and Kaimenakis, 2007). Every organization has valuable intellectual capital, and leveraging it is strategically important to gain a competitive advantage (Vergauwen et al., 2009).
The major purpose of this study is to examine the impact of intellectual capital on financial performance of Nepalese commercial banks. The specific objectives of the study are: (a) to measure and evaluate the value added intellectual coefficient, human capital efficiency, structural capital efficiency, and capital employed efficiency of commercial banks, (b) to identify and examine the relationship between intellectual capital components and the profitability of commercial banks, (c) to analyze the relationship between control variables such as financial leverage and firm size and the financial performance of commercial banks, (d) to determine the overall rank of selected commercial banks on the basis of average value added intellectual coefficient score.
This study is based on descriptive and causal-comparative research designs. The descriptive research design has been adopted to undertake fact-finding operation searching for adequate information about the impact of intellectual capital components and other variables on the financial performance of Nepalese commercial banks. This study is based on the cross sectional secondary data which are gathered from 24 commercial banks in Nepal. The total numbers of observations is 160. The main sources of data are supervision reports of Nepal Rastra Bank and various annual reports of different commercial banks. The data are collected for value added intellectual coefficient, human capital efficiency, structural capital efficiency, capital employed efficiency, firm size, financial leverage, return on assets, return on equity, return on investment, and earnings per share. These data are collected for the period 2007/08- 2013/14.
The result shows that there is positive and significant relationship of return on assets with value added intellectual coefficient, human capital efficiency, structural capital efficiency, capital employed efficiency, and financial leverage. Similarly, the result states that there is negative relationship between firm size and return on assets. The result also reveals that return on equity and return on investment are positively and significantly related to value added intellectual coefficient, human capital efficiency, structural capital efficiency, and capital employed efficiency. Likewise, there is negative relationship of firm size and financial leverage with return on equity and return on investment. Similarly, the study shows that there is positive and significant relationship of earnings per share with value added intellectual coefficient, human capital efficiency, capital employed efficiency, firm size, and financial leverage. However, the result shows that structural capital efficiency and earnings per share are negatively related to each other.
The major conclusion of this study is that intellectual capital has a positive relationship with financial performance measures in Nepalese commercial banks. The study concludes that among the intellectual capital components, capital employed efficiency is the most dominant variable that affects the performance of the banks. The banks have given more importance to human capital over structural capital. The banking sector is a service sector where its customer services rely heavily on human capital. It seems that banks have given priority to investment in human capital to gain competitive advantage and continue to survive in the industry.
This study also concludes that banks are not utilizing enough structural capital to create value. The banking sector has still not realized the importance and need of intellectual capital and hence continues to rely on physical or tangible assets. Likewise, structural capital efficiency has a negative impact on earnings per share. The result can be attributed to inefficient banking system or imperfect functioning of the capital market in Nepal. Similarly, larger banks have high share price. In the same way, banks use debts to finance their total assets that have positive effect on earnings per share.
Intellectual capital and the financial performance of commercial banks in Nepal [printed text] / Roshan Budhathoki, Author . - 2016 . - 122p. ; GRP/Thesis + 7/B.
Languages : English
Descriptors: Intellectual capital Class number: 658.4063 Abstract: The banking industry has had noticeable changes in its business environment due to the financial liberalization and consolidation, economic transformation and more discerning customers. Thus, commercial banks have to allocate resources effectively and perform their operations efficiently to gain the competitive advantage. The value of financial and operational performance resulting from increased investment in intellectual capital is the relationship that needs to be established with the aim of addressing the challenges faced by the commercial banks in Nepal. The use of intellectual capital should become one of the priorities of all organizations because it can improve the financial performance of organizations, create value, and provide sustainable environment for competitive advantage (Cohen and Kaimenakis, 2007). Every organization has valuable intellectual capital, and leveraging it is strategically important to gain a competitive advantage (Vergauwen et al., 2009).
The major purpose of this study is to examine the impact of intellectual capital on financial performance of Nepalese commercial banks. The specific objectives of the study are: (a) to measure and evaluate the value added intellectual coefficient, human capital efficiency, structural capital efficiency, and capital employed efficiency of commercial banks, (b) to identify and examine the relationship between intellectual capital components and the profitability of commercial banks, (c) to analyze the relationship between control variables such as financial leverage and firm size and the financial performance of commercial banks, (d) to determine the overall rank of selected commercial banks on the basis of average value added intellectual coefficient score.
This study is based on descriptive and causal-comparative research designs. The descriptive research design has been adopted to undertake fact-finding operation searching for adequate information about the impact of intellectual capital components and other variables on the financial performance of Nepalese commercial banks. This study is based on the cross sectional secondary data which are gathered from 24 commercial banks in Nepal. The total numbers of observations is 160. The main sources of data are supervision reports of Nepal Rastra Bank and various annual reports of different commercial banks. The data are collected for value added intellectual coefficient, human capital efficiency, structural capital efficiency, capital employed efficiency, firm size, financial leverage, return on assets, return on equity, return on investment, and earnings per share. These data are collected for the period 2007/08- 2013/14.
The result shows that there is positive and significant relationship of return on assets with value added intellectual coefficient, human capital efficiency, structural capital efficiency, capital employed efficiency, and financial leverage. Similarly, the result states that there is negative relationship between firm size and return on assets. The result also reveals that return on equity and return on investment are positively and significantly related to value added intellectual coefficient, human capital efficiency, structural capital efficiency, and capital employed efficiency. Likewise, there is negative relationship of firm size and financial leverage with return on equity and return on investment. Similarly, the study shows that there is positive and significant relationship of earnings per share with value added intellectual coefficient, human capital efficiency, capital employed efficiency, firm size, and financial leverage. However, the result shows that structural capital efficiency and earnings per share are negatively related to each other.
The major conclusion of this study is that intellectual capital has a positive relationship with financial performance measures in Nepalese commercial banks. The study concludes that among the intellectual capital components, capital employed efficiency is the most dominant variable that affects the performance of the banks. The banks have given more importance to human capital over structural capital. The banking sector is a service sector where its customer services rely heavily on human capital. It seems that banks have given priority to investment in human capital to gain competitive advantage and continue to survive in the industry.
This study also concludes that banks are not utilizing enough structural capital to create value. The banking sector has still not realized the importance and need of intellectual capital and hence continues to rely on physical or tangible assets. Likewise, structural capital efficiency has a negative impact on earnings per share. The result can be attributed to inefficient banking system or imperfect functioning of the capital market in Nepal. Similarly, larger banks have high share price. In the same way, banks use debts to finance their total assets that have positive effect on earnings per share.
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Barcode Call number Media type Location Section Status 181/D 658.4063 BUD Books Uniglobe Library Technology Available
Title : Relationship between intellectual capital and performance of commercial and development banks of Nepal Material Type: printed text Authors: Diwakar Bista, Author Publication Date: Sep.2017 Pagination: 104p. Size: GRP/Thesis Accompanying material: 10/B Languages : English Descriptors: Intellectual capital Class number: 658.4063 Abstract: Due to increased global competition in banking industry around the world, achieving outstanding performance is one of the primary objectives of any banking organization. As a consequence, managers need to identify and manage the key drivers of performance in their organization. In order to strengthen their performance, bank must start with an internal analysis and understand their resources and capabilities (Pike et. al., 2005). Practitioners have found that in many organizations intangible resources are key performance drivers (Pike et. al., 2005)because it is the intellectual capital that determines the quality of services provided to customers (Goh, 2005).
The major purpose of this study is to identify the relationship between intellectual capital and performance of Nepalese banking industry. The specific objectives are: to analyze the structure and pattern of return on assets, return on equity, earnings per share and bank size, to analyze the perception of the employee on human capital, structural capital and relational capital of Nepalese banks, to examine the relationship of human capital, structural capital and relational capital with financial performance of Nepalese banks, to identify the most important determinant of financial performance of Nepalese commercial and development banks.
This study is based on the comparative analysis of the relationship between intellectual capital and profitability of commercial and development banks of Nepal. This study has considered human capital, structural capital and relational capital as intellectual capital variables. The performance variable includes return on assets, return on equity and earnings per share. The control variable is bank size. This study is based on primary and secondary sources of data. The primary sources of data have been used to assess the opinion of respondents with respect to intellectual capital regarding the Nepalese commercial and development banks. The questionnaire survey has been conducted to know the opinions of employees regarding human capital, structural capital and relational capital of Nepalese commercial and development banks. A set of questionnaire was prepared and distributed to the employees of sample Nepalese commercial and development banks. The questions were designed to get the views, related information from the respondents. Data were collected using well formulated questionnaires. The questionnaires were self-adjusted, validated and pre-tested. The respondents represent employees of 10 commercial banks and 9 development banks of Nepal and total of 197 questionnaires were collected. The secondary data were collected for the period of 2009/10 to 2015/16. The main sources of secondary data are banking and financial statistics published by Nepal Rastra Bank, annual reports of different sample banks, supervision report of Nepal Rastra Bank. Primary and secondary data are analyzed using the SPSS package. The primary and secondary sources of data have been employed to understand and analyze the impact of intellectual capital components on performance of Nepalese commercial and development banks.
The result shows that there is a positive relationship of human capital, structural capital and relational capital with return on asset whereas bank size has negatively correlated with return on asset of commercial banks. Similarly, the study shows that there is positive relationship of human capital, structural capital, relational capital and bank size with return on equity and earnings per share for commercial banks. The study shows that there is positive relationship of human capital, structural capital, relational capital and bank size with return on asset, return on equity and earnings per share for development banks. The beta coefficient for human capital, structural capital and relational capital are positive to return on asset. However, the beta coefficient for bank size is negative to return on asset of commercial bank. This means higher the human capital, structural capital and relational capital higher would be return on asset and higher the bank size lower would be return on asset. Similarly, the beta coefficient for human capital, structural capital, relational capital and bank size is positive to return on assets for development banks. This means higher the human capital, structural capital, relational capital and bank size higher would be return on asset. Moreover, the beta coefficient for human capital, structural capital, relational capital and bank size is positive to return on equity for both commercial development banks.This means higher the human capital, structural capital, relational capital and bank size higher would be return on equity. Finally, the beta coefficient for human capital, structural capital, relational capital and bank size is positive to earnings per share for both commercial and development banks.This means higher the human capital, structural capital, relational capital and bank size higher would be earnings per share.
The study concludes that there is positive relationship of human capital, structural capital, relational capital and bank sizewith performance of Nepalese commercial and development banks. It indicates that higher the human capital, higher would be the performance. Likewise, higher the structural capital, higher would be the performance. The study also concludes that higher the relational capital, higher would be the performance of Nepalese commercial and development banks. Similarly, the result concludes that higher the bank size, higher would be the banks performance. Thus, the study concludes that there is positive relationship between intellectual capital and performance of Nepalese commercial and development banks.
Relationship between intellectual capital and performance of commercial and development banks of Nepal [printed text] / Diwakar Bista, Author . - Sep.2017 . - 104p. ; GRP/Thesis + 10/B.
Languages : English
Descriptors: Intellectual capital Class number: 658.4063 Abstract: Due to increased global competition in banking industry around the world, achieving outstanding performance is one of the primary objectives of any banking organization. As a consequence, managers need to identify and manage the key drivers of performance in their organization. In order to strengthen their performance, bank must start with an internal analysis and understand their resources and capabilities (Pike et. al., 2005). Practitioners have found that in many organizations intangible resources are key performance drivers (Pike et. al., 2005)because it is the intellectual capital that determines the quality of services provided to customers (Goh, 2005).
The major purpose of this study is to identify the relationship between intellectual capital and performance of Nepalese banking industry. The specific objectives are: to analyze the structure and pattern of return on assets, return on equity, earnings per share and bank size, to analyze the perception of the employee on human capital, structural capital and relational capital of Nepalese banks, to examine the relationship of human capital, structural capital and relational capital with financial performance of Nepalese banks, to identify the most important determinant of financial performance of Nepalese commercial and development banks.
This study is based on the comparative analysis of the relationship between intellectual capital and profitability of commercial and development banks of Nepal. This study has considered human capital, structural capital and relational capital as intellectual capital variables. The performance variable includes return on assets, return on equity and earnings per share. The control variable is bank size. This study is based on primary and secondary sources of data. The primary sources of data have been used to assess the opinion of respondents with respect to intellectual capital regarding the Nepalese commercial and development banks. The questionnaire survey has been conducted to know the opinions of employees regarding human capital, structural capital and relational capital of Nepalese commercial and development banks. A set of questionnaire was prepared and distributed to the employees of sample Nepalese commercial and development banks. The questions were designed to get the views, related information from the respondents. Data were collected using well formulated questionnaires. The questionnaires were self-adjusted, validated and pre-tested. The respondents represent employees of 10 commercial banks and 9 development banks of Nepal and total of 197 questionnaires were collected. The secondary data were collected for the period of 2009/10 to 2015/16. The main sources of secondary data are banking and financial statistics published by Nepal Rastra Bank, annual reports of different sample banks, supervision report of Nepal Rastra Bank. Primary and secondary data are analyzed using the SPSS package. The primary and secondary sources of data have been employed to understand and analyze the impact of intellectual capital components on performance of Nepalese commercial and development banks.
The result shows that there is a positive relationship of human capital, structural capital and relational capital with return on asset whereas bank size has negatively correlated with return on asset of commercial banks. Similarly, the study shows that there is positive relationship of human capital, structural capital, relational capital and bank size with return on equity and earnings per share for commercial banks. The study shows that there is positive relationship of human capital, structural capital, relational capital and bank size with return on asset, return on equity and earnings per share for development banks. The beta coefficient for human capital, structural capital and relational capital are positive to return on asset. However, the beta coefficient for bank size is negative to return on asset of commercial bank. This means higher the human capital, structural capital and relational capital higher would be return on asset and higher the bank size lower would be return on asset. Similarly, the beta coefficient for human capital, structural capital, relational capital and bank size is positive to return on assets for development banks. This means higher the human capital, structural capital, relational capital and bank size higher would be return on asset. Moreover, the beta coefficient for human capital, structural capital, relational capital and bank size is positive to return on equity for both commercial development banks.This means higher the human capital, structural capital, relational capital and bank size higher would be return on equity. Finally, the beta coefficient for human capital, structural capital, relational capital and bank size is positive to earnings per share for both commercial and development banks.This means higher the human capital, structural capital, relational capital and bank size higher would be earnings per share.
The study concludes that there is positive relationship of human capital, structural capital, relational capital and bank sizewith performance of Nepalese commercial and development banks. It indicates that higher the human capital, higher would be the performance. Likewise, higher the structural capital, higher would be the performance. The study also concludes that higher the relational capital, higher would be the performance of Nepalese commercial and development banks. Similarly, the result concludes that higher the bank size, higher would be the banks performance. Thus, the study concludes that there is positive relationship between intellectual capital and performance of Nepalese commercial and development banks.
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Barcode Call number Media type Location Section Status 371/D 658.4063BIS Thesis/Dissertation Uniglobe Library Technology Available
