Title: A model to explain intellectual capital disclosure in UAE banks

Authors: Magdi El-Bannany

Addresses: College of Business Administration, University of Sharjah, Sharjah, 27272, UAE; Liverpool Business School, Liverpool John Moores University, 98 Mount Pleasant, Liverpool, L3 5UZ, UK; Faculty of Commerce, Ain Shams University, El Khalifa El Mamon St., Cairo, Egypt

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.

Keywords: disclosure levels; human capital; customer capital; structural capital; bank risks; capital pressure; banks; banking; multiple regression analysis; dependent variables; independent variables; bank reserves; risk indicators; customer satisfaction; customer loyalty; bank size; bank age; role duality; UAE; United Arab Emirates; Abu Dhabi Commercial Bank; Abu Dhabi Islamic Bank; Bank of Sharjah; Dubai Islamic Bank; Emirates Islamic Bank; First Gulf Bank; Invest Bank; Mashreq; National Bank of Abu Dhabi; National Bank of Umm Al Qauiwain; National Bank of Ras Al-Khaimah; intellectual capital.

DOI: 10.1504/IJLIC.2013.052082

International Journal of Learning and Intellectual Capital, 2013 Vol.10 No.1, pp.35 - 51

Available online: 12 Feb 2013 *

Full-text access for editors Access for subscribers Purchase this article Comment on this article