The impact of Intellectual capital on financial performance: Case study: The Serbian financial sector
| Autor: | Radivojević Nikola, Dukić Ana, Dončić Sanja M. |
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| Jazyk: | English<br />Serbian |
| Rok vydání: | 2022 |
| Předmět: | |
| Zdroj: | Bankarstvo, Vol 51, Iss 1, Pp 100-125 (2022) |
| Druh dokumentu: | article |
| ISSN: | 1451-4354 2466-5495 |
| DOI: | 10.5937/bankarstvo2201100R |
| Popis: | Although there are many papers that examine the impact of intellectual capital on the performance of financial institutions, there are almost no papers that deal with developing markets. According to the author's knowledge, no one in Serbia has studied the effects of IC on financial institutions operating in the financial sector. This sector is extremely important for the Serbian economy since it is the leading sector in which the effects of modern information technologies are the most exploited and in which competitiveness is pursued by attracting new clients, by offering innovative solutions and services. Hence, the aim of this paper is to identify and analyze the IC's impact on financial performance in order to answer whether the impact of IC on the financial performance of financial institutions operating in developing markets has the same importance as the impact on financial institutions operating on developed markets, characterized by a high degree of innovation and IT equipment. The obtained results show that human and engaged capital have a statistically significant impact on financial performance, while structural capital does not. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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