智力资本是否推动了银行在孟加拉国的业绩? 静态和动态方法的证据
Mohammad Omar Faruq1, Tamanna Akter2, Mohammed Mizanur Rahman1
1Department of Accounting and Information Systems, Faculty of Business Studies, Comilla University, Cumilla 3506, Bangladesh.
Heliyon
|July 14, 2023
概括
以MVAIC衡量的知识资本效率显著提高了孟加拉国的银行业绩. 动态建模,特别是两步系统GMM,为理解这种关系提供了比静态方法更好的洞察力.
科学领域:
- 银行和金融业的银行和金融业.
- 知识资本管理知识资本管理
- 新兴经济体的新兴经济体
背景情况:
- 知识资本 (IC) 越来越被认为是企业业绩的关键驱动力.
- 关于新兴经济体的IC效率和企业绩效的研究有限,特别是使用动态模型.
- 基于资源的观点 (RBV) 提供了一个理论框架,以了解IC如何为竞争优势做出贡献.
研究的目的:
- 调查智力资本效率与孟加拉国上市银行业绩之间的关系.
- 为了比较静态和动态面板数据模型在评估这种关系中的有效性.
- 检查公司会议和公司治理对智力资本效率和公司业绩的调节作用.
主要方法:
- 数据来自孟加拉国上市银行 (2015-2021) 年度报告.
- 采用了用于静态模型的标准面板数据分析技术.
- 利用动态模型,特别是两步系统GMM,用于稳定性检查和捕获动态关系.
主要成果:
- 修改后的增值智力系数 (MVAIC) 在静态和动态模型中显著且积极影响公司业绩.
- 由于MVAIC中的不同组件关系,两步系统GMM证明优于静态模型.
- 公司会议显著调节了MVAIC-绩效关系,而企业治理变量在模型中显示出一致的调节.
- 在疫情之前和期间,IC-性能关系保持一致.
结论:
- 智力资本是孟加拉国银行业公司业绩的关键决定因素.
- 动态建模对于准确评估IC在新兴经济体的影响至关重要.
- 政策制定者和管理者应该优先考虑IC发展,以获得可持续的竞争优势,承认其价值超过有形资产.
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