ManuScript Details
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Paper Id:
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IJARW3157
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Title:
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THE IMPACT OF INTELLECTUAL CAPITAL ON BANKS’ PERFORMANCE: CASE IN VIETNAM
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 8 Issue 1 |
| Pages: |
12
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| Published On: |
7/18/2026 1:12:03 AM (MM/dd/yyyy) |
Main Author Details
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Name:
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Quynh Lan Thi Du |
| Institute: |
Banking University Ho Chi Minh City, Ho Chi Minh City, Vietnam |
Co - Author Details
| Author Name |
Author Institute |
| Tram Thu Vo |
Banking University Ho Chi Minh City, Ho Chi Minh City, Vietnam |
Abstract
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Research Area:
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Accounting, Banking |
| KeyWord: |
Intellectual capital, Performance, VAIC, Commercial banks. |
| Abstract: |
The research analyzes the impact of intellectual capital on the performance of commercial banks in Vietnam from 2014 to 2024. The study uses secondary data sources, including financial statements from 26 joint-stock commercial banks in Vietnam and macroeconomic data from the World Bank. The research model uses two financial indicators, return on total assets (ROA) and return on equity (ROE), as dependent variables to measure bank performance. The independent variables are the value-added coefficient of intellectual capital (VAIC), including three components: human capital efficiency (HCE), structural capital efficiency (SCE), and capital efficiency (CEE); and control variables such as bank size (SIZE), equity ratio (CAP), loan ratio (LOAN), deposit ratio (DEP), economic growth (GDP), and inflation (INF) are also included in the model. The author uses the Feasible Generalized Least Squares (FGLS) method, and the results indicate that intellectual capital is closely related to banking performance. Specifically, the research results show that HCE and CEE have a positive impact on ROA and ROE, with CEE having a more significant impact. On the contrary, SCE has a negative impact on banking performance. Control variables such as SIZE, CAP, LOAN, GDP, and INF have a positive impact on banking performance, whereas DEP has a negative impact. In addition, the study proposes managerial implications, including maintaining investment in intellectual capital (IC), capital efficiency (CEE), and enhancing financial and physical resources to optimize bank performance. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Quynh Lan Thi Du, Tram Thu Vo, "THE IMPACT OF INTELLECTUAL CAPITAL ON BANKS’ PERFORMANCE: CASE IN VIETNAM", International Journal Of All Research Writings,
vol. 8, no. 1, pp. 57-68, 2026.
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MLA
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Quynh Lan Thi Du, Tram Thu Vo "THE IMPACT OF INTELLECTUAL CAPITAL ON BANKS’ PERFORMANCE: CASE IN VIETNAM." International Journal Of All Research Writings,
vol 8, no. 1, 2026, pp. 57-68.
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APA
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Quynh Lan Thi Du, Tram Thu Vo (2026). THE IMPACT OF INTELLECTUAL CAPITAL ON BANKS’ PERFORMANCE: CASE IN VIETNAM. International Journal Of All Research Writings,
8(1), 57-68.
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THE IMPACT OF INTELLECTUAL CAPITAL ON BANKS’ PERFORMANCE: CASE IN VIETNAM
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THE IMPACT OF INTELLECTUAL CAPITAL ON BANKS’ PERFORMANCE: CASE IN VIETNAM
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