| 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.
|
|
Refine your search Apply to external sourcesRelationship between intellectual capital and performance of commercial and development banks of Nepal / Diwakar Bista
