Impact of Intellectual Capital on Financial Performance (A Survey Study on the Banks Listed in Damascus Securities Exchange)

Authors

  • Ahmad Alshmaly Tishreen university
  • Maher Alameen Tishreen University
  • Mariam Abd Alhalim Tishreen University

Abstract

This study aimed to determine the impact of intellectual capital on the financial performance of the 14 banks listed on the Damascus Securities Exchange during the period between 2016-2021 with a total of 84 observations, where data that serve the calculation of the research variables were collected from the financial statements published for banks on Damascus Securities Exchange website. Intellectual capital was measured through the Value Added Intellectual Coefficient (VAIC) model, which includes three components of intellectual capital: human capital efficiency, structural capital efficiency, physical capital efficiency, and financial performance measured by return on assets. The results showed that only two components of intellectual capital, human capital and physical capital, have a statistically significant positive impact on the financial performance of banks, unlike structural capital, where there is no statistically significant relationship between it and the financial performance of banks.

Downloads

Published

2024-01-31

How to Cite

1.
الشمالي أ, ماهر الأمين, مريم عبد الحليم. Impact of Intellectual Capital on Financial Performance (A Survey Study on the Banks Listed in Damascus Securities Exchange). Tuj-econ [Internet]. 2024Jan.31 [cited 2025Jan.24];45(6):379-96. Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/15820

Issue

Vol. 45 No. 6 (2023): Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

Section

Master student researches

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.