The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and Pakistan
This study aims to examine how the relationship between intellectual capital (IC) and bank profitability changed during COVID-19. Based on the data of 34 Chinese banks and 39 Pakistani banks, this study uses ordinary least squares (OLS) to examine this relationship during the COVID-19 era. Profitabi...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Wiley
2022-01-01
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| Series: | Complexity |
| Online Access: | http://dx.doi.org/10.1155/2022/2112519 |
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| _version_ | 1832567147408130048 |
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| author | Jian Xu Muhammad Haris Muhammad Irfan |
| author_facet | Jian Xu Muhammad Haris Muhammad Irfan |
| author_sort | Jian Xu |
| collection | DOAJ |
| description | This study aims to examine how the relationship between intellectual capital (IC) and bank profitability changed during COVID-19. Based on the data of 34 Chinese banks and 39 Pakistani banks, this study uses ordinary least squares (OLS) to examine this relationship during the COVID-19 era. Profitability is measured by return on assets (ROA) and return on equity (ROE), and IC is measured by the value added intellectual coefficient (VAIC) model. The findings show that, even during the COVID-19 pandemic, IC has managed to sustain its positive influence on bank profitability in China and Pakistan. Among IC components, our study reports that human capital is the only IC resource that continues to enhance ROA and ROE of Chinese and Pakistani banks during the pandemic period. Our study suggests that policymakers should pay more attention to IC resources, which has the potential to improve banks’ profitability even during crisis times. |
| format | Article |
| id | doaj-art-17f364fb7a494ccb8d1419150635998e |
| institution | Kabale University |
| issn | 1099-0526 |
| language | English |
| publishDate | 2022-01-01 |
| publisher | Wiley |
| record_format | Article |
| series | Complexity |
| spelling | doaj-art-17f364fb7a494ccb8d1419150635998e2025-02-03T01:02:15ZengWileyComplexity1099-05262022-01-01202210.1155/2022/2112519The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and PakistanJian Xu0Muhammad Haris1Muhammad Irfan2Department of Economics and ManagementInstitute of Banking & FinanceInstitute of Banking & FinanceThis study aims to examine how the relationship between intellectual capital (IC) and bank profitability changed during COVID-19. Based on the data of 34 Chinese banks and 39 Pakistani banks, this study uses ordinary least squares (OLS) to examine this relationship during the COVID-19 era. Profitability is measured by return on assets (ROA) and return on equity (ROE), and IC is measured by the value added intellectual coefficient (VAIC) model. The findings show that, even during the COVID-19 pandemic, IC has managed to sustain its positive influence on bank profitability in China and Pakistan. Among IC components, our study reports that human capital is the only IC resource that continues to enhance ROA and ROE of Chinese and Pakistani banks during the pandemic period. Our study suggests that policymakers should pay more attention to IC resources, which has the potential to improve banks’ profitability even during crisis times.http://dx.doi.org/10.1155/2022/2112519 |
| spellingShingle | Jian Xu Muhammad Haris Muhammad Irfan The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and Pakistan Complexity |
| title | The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and Pakistan |
| title_full | The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and Pakistan |
| title_fullStr | The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and Pakistan |
| title_full_unstemmed | The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and Pakistan |
| title_short | The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and Pakistan |
| title_sort | impact of intellectual capital on bank profitability during covid 19 a comparison with china and pakistan |
| url | http://dx.doi.org/10.1155/2022/2112519 |
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