Intellectual capital and bank branches' efficiency: an integrated study

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dc.contributor.authorTing, Irene Wei Kiong
dc.contributor.authorChen, Fu-Chiang
dc.contributor.authorKweh, Qian Long
dc.contributor.authorSui, Hai Juan
dc.date.accessioned2021-03-28T11:39:01Z
dc.date.available2021-03-28T11:39:01Z
dc.date.copyright© 2021
dc.date.issued2022-05-26
dc.description.abstractPurpose: This study aims to investigate the association between intellectual capital (IC) and bank efficiency of Taiwanese bank branches. Design/methodology/approach: This study manually collects sample data from 107 non-public financial reports of the bank branches of Taiwan Business Bank Company Limited. As this study concerns bank branches, this study uses questionnaires related to IC to measure the implementation of IC at branch level. This study employs data envelopment analysis (DEA) models (BCC, EBM and BootBCC) to identify bank branches' efficiency. This study uses partial least square-based structural equation modeling analysis to assess the impact of IC and bank efficiency. Findings: Result reveals that relational capital (RC) significantly and negatively impacts bank efficiency. Findings also imply that human capital (HC) and structural capital (SC) do not contribute to bank efficiency in Taiwan. Practical implications: Spending effort in building relationships with customers diverts banks' resources. More inputs that are used may not be converted to outputs immediately. Bank branches should focus on enhancing their service quality to attract customers to use the facilities provided by branches. Originality/value: To the best of the authors' knowledge, this empirical study is the first to examine the association between IC and bank branches' efficiency in Taiwan by integrating primary and secondary data. For IC components, this study conducts a survey by designing the questionnaires related to IC to assess the implementation of IC at bank branches in Taiwan. In terms of efficiency, this study uses bank financial data and DEA models to identify bank branches' efficiency. © 2021, Emerald Publishing Limited.en_US
dc.identifier.citationTing, I. W. K., Chen, F. -., Kweh, Q. L., Sui, H. J., & Le, H. T. M. (2022). Intellectual capital and bank branches' efficiency: An integrated study. Journal of Intellectual Capital, 23(4), 840-863. https://doi.org/10.1108/jic-07-2020-0245en_US
dc.identifier.issn1469-1930
dc.identifier.urihttps://doi.org/10.1108/jic-07-2020-0245
dc.identifier.urihttp://hdl.handle.net/20.500.12519/371
dc.language.isoenen_US
dc.publisherEmerald Group Holdings Ltd.en_US
dc.relationAuthors Affiliations : Ting, I.W.K., Faculty of Industrial Management, Universiti Malaysia Pahang, Gambang, Malaysia; Chen, F.-C., Department of Accounting Information, Chihlee Institute of Technology, New Taipei City, Taiwan; Kweh, Q.L., Faculty of Management, Canadian University Dubai, Dubai, United Arab Emirates; Sui, H.J., Faculty of Industrial Management, Universiti Malaysia Pahang, Gambang, Malaysia; Le, H.T.M., Faculty of Accounting, Ton Duc Thang University, Ho Chi Minh City, Viet Nam
dc.relation.ispartofseriesJournal of Intellectual Capital; Volume 23, Issue 4
dc.rightsPermission to reuse abstract has been secured from Emerald Group Holdings Ltd.
dc.rights.holderCopyright : © 2021, Emerald Publishing Limited.
dc.subjectBank branches' efficiencyen_US
dc.subjectData envelopment analysisen_US
dc.subjectIntellectual capitalen_US
dc.titleIntellectual capital and bank branches' efficiency: an integrated studyen_US
dc.typeArticleen_US

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