Does Intellectual Capital Affect Financial Performance and Non-Performing Loans? Evidence From the Banking Sector in Turkey-Reference-Cited by-同舟云学术

Does Intellectual Capital Affect Financial Performance and Non-Performing Loans? Evidence From the Banking Sector in Turkey

Published:2023-06-30 Issue:1 Volume:17 Page:39-64
ISSN:1307-5705
Container-title:BDDK Bankacılık ve Finansal Piyasalar Dergisi
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Author:

PİLATİN Abdulmuttalip¹,AYAYDIN Hasan²^ORCID,BARUT Abdulkadir³^ORCID

Affiliation:

1. RECEP TAYYİP ERDOĞAN ÜNİVERSİTESİ

2. GÜMÜŞHANE ÜNİVERSİTESİ

3. HARRAN ÜNİVERSİTESİ

Abstract

The purpose of this study is to empirically examine the impact of intellectual capital (VAIC) capacity of 21 Turkish banks on financial performance (ROA) and non-performing loans (NPL) from 2004 to 2020. Panel data technique was used for analysis. The study results suggest that banks’ intellectual capital is vital for their profitability, credit risk and competitive advantage. As far as known, this is one of the first empirical researches in Turkey that examines the impact of IC and its components on financial performance and non-performing loans of the Turkish banking sector in the long term.

Publisher

Journal of BRSA Banking and Financial Markets, Banking Regulation and Supervision Agency of Turkey

Subject

General Earth and Planetary Sciences,General Environmental Science

Reference42 articles.

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