أثر الاستثمار في رأس المال الفكري على الأداء المالي للمصارف السعودية

Résumé: The purpose of the study is to study the effect of intellectual capital on the financial performance of Saudi banks listed in the financial market by collecting data for 12 banks listed in the Saudi financial market during the period 2015-2018. The study uses the VAIC methodology that was proposed (Pulic, 1998) to measure intellectual capital and its components, which were divided into human capital, employee capital, and structural capital, which would form independent variables in the standard model. While the rate of return on assets was chosen as a dependent variable, and the bank size variable as a control variable. Using the appropriate statistical analysis models, we found a significant correlation between the components of intellectual capital and financial performance. Employee capital CEE was the most independent variable affecting the rate of banking performance, compared to human capital HCE, and structural capital SCE. This means that the profitability of Saudi banks is more affected by employee capital, meaning that banks use their physical and financial assets efficiently to reach higher Profitability levels. Finally, appropriate recommendations were made to improve the quality of performance and profitability in Saudi banks.

Publié dans la revue: La Revue des Sciences Commerciales