A model to explain intellectual capital disclosure in UAE banks Online publication date: Wed, 29-Jan-2014
by Magdi El-Bannany
International Journal of Learning and Intellectual Capital (IJLIC), Vol. 10, No. 1, 2013
Abstract: The aim of this study is to formulate a model to explain the reasons for the changes in the disclosure level of intellectual capital by UAE National Banks over the period 2005-2009. Multiple regression analysis is used to test the relationship between the level of intellectual capital disclosure as a dependent variable and certain independent variables. The results show that total reserves as a comprehensive bank risks indicator and customer satisfaction and loyalty variables which have not been considered in previous studies, have a significant impact on the level of intellectual capital disclosure. In addition, the results shows that bank size and bank age have significant impact on the level of intellectual capital disclosure. On the other hand, the results show that human capital pressure variable, which has not been considered in previous studies and variable of role duality has no impact on the level of intellectual capital disclosure.
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