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Intellectual capital and bank profitability: New evidence from Vietnam

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  • Tu D. Q. Le
  • Dat T. Nguyen

Abstract

This study empirically examines the impact of intellectual capital on bank risk-adjusted returns in Vietnam between 2007 and 2019 using the system generalized method of moments (GMM). The findings show the positive impacts of value-added intellectual coefficient (VAIC) and its components (human capital efficiency (HCE), capital employed efficiency (CEE), and structural capital efficiency (SCE)) on bank profitability. However, the results show an inverted U-shaped relationship may exist in the case of VAIC, HCE, and CEE. Also, the positive impacts of VAIC and HCE on bank profitability are true to the case of state-owned commercial banks while for foreign-owned banks the positive effect is more with HCE. Therefore, this study provides significant implications for policy-makers, management, and academics.

Suggested Citation

  • Tu D. Q. Le & Dat T. Nguyen, 2020. "Intellectual capital and bank profitability: New evidence from Vietnam," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1859666-185, January.
    • Handle: RePEc:taf:oabmxx:v:7:y:2020:i:1:p:1859666
    DOI: 10.1080/23311975.2020.1859666
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    Cited by:

    1. Thich Nguyen & Chi Huu Lu, 2024. "Financial intermediation in banks and the key role of intellectual capital: new analysis from an emerging market," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 29(2), pages 508-522, June.
    2. Dao, Kieu Oanh & Nguyen, Thi Yen & Hussain, Sarfraz & Nguyen, V.C., 2020. "Factors affecting non-performing loans of commercial banks: The role of bank performance and credit growth," OSF Preprints 6ykd8, Center for Open Science.

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