A model to explain intellectual capital disclosure in UAE banks
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.

Online publication date: Tue, 12-Feb-2013

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Learning and Intellectual Capital (IJLIC):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?


Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com