IDEAS home Printed from https://ideas.repec.org/a/ids/ijmpra/v17y2024i2p228-249.html
   My bibliography  Save this article

Intellectual capital performance and disclosures in an emerging banking market in Africa

Author

Listed:
  • Nicholas Asare
  • Francis Aboagye-Otchere
  • Joseph Mensah Onumah

Abstract

This study examines the nature of the relationship between intellectual capital performance (ICP) and intellectual capital disclosures (ICD) in the banking sector of Ghana. Using annual data extracted from corporate annual reports of 24 banks from 2007 to 2015, the study computes the ICP using the value-added intellectual coefficient (VAIC) and ICD index constructed using metrics in the literature. The system generalised method-of-moments and panel-corrected standard errors estimations are used to estimate panel regressions with ICD as the dependent variable. The study finds ICP to be largely driven by human capital efficiency. Human capital disclosures also dominate ICD in the annual reports of banks. There is a significant positive relationship between ICP and ICD. The relationship between the two variables is not nonlinear. The findings have implications for banks in emerging banking markets.

Suggested Citation

  • Nicholas Asare & Francis Aboagye-Otchere & Joseph Mensah Onumah, 2024. "Intellectual capital performance and disclosures in an emerging banking market in Africa," International Journal of Management Practice, Inderscience Enterprises Ltd, vol. 17(2), pages 228-249.
    • Handle: RePEc:ids:ijmpra:v:17:y:2024:i:2:p:228-249
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=137011
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijmpra:v:17:y:2024:i:2:p:228-249. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=91 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.