Publicação
Impacto do capital intelectual na performance dos bancos da União Europeia
| Resumo: | The main objective of this study is to analyze the relationship between the financial performance and the Intellectual Capital of the European Union' banks between 2014 and 2022. The measure used to calculate bank performance was the Return on Assets and Intellectual Capital was measured using the Value Added Intellectual Capital Coefficient model. Overall, the results suggest that Intellectual Capital has a positive and significant impact on the financial performance of the banks analyzed. It was also possible to conclude that when Intellectual Capital is broken down into its three components, namely Human Capital Efficiency, Employee Capital Efficiency and Structural Capital Efficiency, they all have a positive and significant impact on the results of the financial companies. This study therefore concludes that there is a positive relationship between the financial performance of European Union banks and Intellectual Capital. |
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| Autores principais: | Santos, Luana Patrícia Felisbelo dos |
| Assunto: | performance banks EU intellectual capital VAIC bancos UE capital intelectual |
| Ano: | 2023 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade de Lisboa |
| Idioma: | português |
| Origem: | Repositório da Universidade de Lisboa |
| Resumo: | The main objective of this study is to analyze the relationship between the financial performance and the Intellectual Capital of the European Union' banks between 2014 and 2022. The measure used to calculate bank performance was the Return on Assets and Intellectual Capital was measured using the Value Added Intellectual Capital Coefficient model. Overall, the results suggest that Intellectual Capital has a positive and significant impact on the financial performance of the banks analyzed. It was also possible to conclude that when Intellectual Capital is broken down into its three components, namely Human Capital Efficiency, Employee Capital Efficiency and Structural Capital Efficiency, they all have a positive and significant impact on the results of the financial companies. This study therefore concludes that there is a positive relationship between the financial performance of European Union banks and Intellectual Capital. |
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