Global financial crisis and the intellectual capital performance of UAE banks

Abstract

Purpose – The purpose of this paper is to investigate the determinants of the intellectual capital performance of UAE banks over the period 2004 to 2010.Design/methodology/approach – Multiple regression analysis was used to test the relationship between the intellectual capital performance as a dependent variable and certain independent variables.Findings – The results indicate that standard variables, namely investment in information technology systems, barriers to entry, bank risk, bank size, bank age and bank listing age, are important. The results also show that the global financial crisis and market structure as measured by concentration ratio variables, which have not been considered in previous studies, have a significant impact on intellectual capital performance.Research limitations/implications – More evidence is needed regarding the determinants of intellectual capital performance before any generalisation of the results can be made. In addition, the empirical tests were conducted only for UAE ...