Intellectual capital performance and disclosures in an emerging banking market in Africa

Nicholas Asare, Francis Aboagye-Otchere, Joseph Mensah Onumah

Research output: Contribution to journalArticlepeer-review

Abstract

This study examines the nature of the relationship between intellectual capital performance (ICP) and intellectual capital disclosures (ICD) in the banking sector of Ghana. Using annual data extracted from corporate annual reports of 24 banks from 2007 to 2015, the study computes the ICP using the value-added intellectual coefficient (VAIC) and ICD index constructed using metrics in the literature. The system generalised method-of-moments and panel-corrected standard errors estimations are used to estimate panel regressions with ICD as the dependent variable. The study finds ICP to be largely driven by human capital efficiency. Human capital disclosures also dominate ICD in the annual reports of banks. There is a significant positive relationship between ICP and ICD. The relationship between the two variables is not nonlinear. The findings have implications for banks in emerging banking markets.

Original languageEnglish
Pages (from-to)228-249
Number of pages22
JournalInternational Journal of Management Practice
Volume17
Issue number2
DOIs
Publication statusPublished - 2024
Externally publishedYes

Keywords

  • Africa
  • banks
  • disclosures
  • Ghana
  • intellectual capital
  • performance

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