Title: Intellectual capital and performance in banking industry of Taiwan

Authors: Hsiu-Hui Tsao; Yu-Chung Hung

Addresses: Department of Accounting, Feng Chia University, 100, Wenhwa Road, Seatwen, Taichung, 40724, Taiwan ' Department of Accounting and Information Technology, National Chung Cheng University, No. 168 University Road, Min-Hsiung, Chia-Yi, Taiwan

Abstract: The purpose of this study is to examine the relationship between intellectual capital, and corporate performance of the banking industry in Taiwan. In addition, the interactions among intellectual capital elements are also explored. The study employed 30 local commercial banks in Taiwan as research samples for the period between 2005 and 2009. The method of analysis used for this study is the partial least squares (PLS) approach. The study finds that human capital has a significant and positive effect on performance, and is the source of the other intellectual capital elements. In addition, customer capital has a negative effect on performance.

Keywords: banking industry; intellectual capital; corporate performance; partial least squares; PLS; Taiwan; innovation; organisational learning.

DOI: 10.1504/IJIL.2014.063372

International Journal of Innovation and Learning, 2014 Vol.16 No.1, pp.34 - 52

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 14 Jul 2014 *

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