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Empirical Analysis of Intellectual Capital Disclosure Practices in Banks in Spain, Portugal and Greece

In: Modern Bank Behaviour

Author

Listed:
  • Gimede Gigante
  • Daniele Angelo Previati

Abstract

During the 1990s there was a rapid evolutionary shift in the established paradigm underlying the dominant model for business practices and execution. For over 200 years the success of a company was generally based on its efficient use of physical capital. However, on entering the third millennium it has become intellectual, rather than physical, capital which appears to have become the established cornerstone for a bank’s future viability and success in the ‘new knowledge economy’. Pulic and Bornemann (1999, p. 1), for example, wrote that in ’this new economy ...intellectual capital has become the one and only competitive advantage of a bank’, as well as the pivotal component of future prosperity, growth and development. The changes in the major underlying pivotal factor of a business and national infrastructure during the 1990s raises several questions about the possible impact on related disclosures practices by banks. Two major questions can be summarized as follows:

Suggested Citation

  • Gimede Gigante & Daniele Angelo Previati, 2013. "Empirical Analysis of Intellectual Capital Disclosure Practices in Banks in Spain, Portugal and Greece," Palgrave Macmillan Studies in Banking and Financial Institutions, in: José Manuel Pastor Monsálvez & Juan Fernández Guevara Radoselovics (ed.), Modern Bank Behaviour, chapter 8, pages 154-175, Palgrave Macmillan.
    • Handle: RePEc:pal:pmschp:978-1-137-00186-3_9
    DOI: 10.1057/9781137001863_9
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