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 language | English |
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Pages (from-to) | 228-249 |
Number of pages | 22 |
Journal | International Journal of Management Practice |
Volume | 17 |
Issue number | 2 |
DOIs | |
Publication status | Published - 2024 |
Externally published | Yes |
Keywords
- Africa
- banks
- disclosures
- Ghana
- intellectual capital
- performance