Forthcoming Articles

International Journal of Learning and Intellectual Capital

International Journal of Learning and Intellectual Capital (IJLIC)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

Forthcoming articles must be purchased for the purposes of research, teaching and private study only. These articles can be cited using the expression "in press". For example: Smith, J. (in press). Article Title. Journal Title.

Articles marked with this shopping trolley icon are available for purchase - click on the icon to send an email request to purchase.

Online First articles are also listed here. Online First articles are fully citeable, complete with a DOI. They can be cited, read, and downloaded. Online First articles are published as Open Access (OA) articles to make the latest research available as early as possible.

Open AccessArticles marked with this Open Access icon are Online First articles. They are freely available and openly accessible to all without any restriction except the ones stated in their respective CC licenses.

Register for our alerting service, which notifies you by email when new issues are published online.

International Journal of Learning and Intellectual Capital (One paper in press)

Regular Issues

  • Beyond the balance sheet: the real value of intellectual capital in European banking   Order a copy of this article
    by Tasawar Nawaz 
    Abstract: This study examines how intellectual capital (IC) efficiency shapes the economic performance of European banks using the VAIC framework and its components: human capital efficiency (HCE), structural capital efficiency (SCE), and capital employed efficiency (CEE). Drawing on a panel of European banks, the results show that IC efficiency significantly improves both return on assets and Tobins Q. Among the constituent dimensions, HCE is the most robust and persistent predictor of performance, followed by CEE, whereas SCE exerts only a negligible influence. Furthermore, a pre- and post-COVID-19 comparison indicates that the VAIC-ROA link strengthens after the pandemic, while the VAIC-Tobins Q association becomes negative and statistically insignificant, suggesting a revaluation of intangible assets under uncertainty. System GMM estimations confirm the robustness of these findings. Overall, the evidence underscores human capital as a central driver of bank resilience, competitiveness, and long-term adaptation in an increasingly knowledge-driven and digitally transforming banking environment.
    Keywords: intellectual capital efficiency; human capital; performance; European banks.
    DOI: 10.1504/IJLIC.2026.10080690
     

 

Return to top