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Investigating the Relationship Between Intellectual Capital, Bank Stability and Risk-Taking in Banks
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Masoud Bakhtiari *1   , Seyed ali Hoseini hesarshane2 |
1- Assistant Professor, Department of Accounting, Payam Noor University, Tehran, Iran.
2- Master of Accounting, Qom Branch, Islamic Azad University, Qom, Iran |
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Abstract: (192 Views) |
Intellectual capital is the effort to effectively use knowledge as a final product against information as a raw material, and it is one of the vital resources to develop the productivity and performance of banks. According to the view based on intellectual capital and the resource-based view, intellectual capitals are the only strategic resources that enable the organization to create value and as a result create a superior and sustainable competitive advantage. The purpose of this research is to examine the relationship between intellectual capital, bank stability and risk-taking in accepted banks listed in the Tehran Stock Exchange. The sample size includes 12 banks, which have been studied to investigate the hypothesis of the 7-year information research of these banks during the years (1394-1400). Eviews software has been used to review and analyze the data of this research. The findings of the research show that there is a significant relationship between intellectual capital and the stability of banks in the banks admitted to the Tehran Stock Exchange. Also, there is a significant relationship between intellectual capital and risk-taking in banks admitted to the Tehran Stock Exchange. These results can help banks in designing and using targeted policies about banks' intellectual capital, which increases the stability of banks. |
Article number: 2 |
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Full-Text [PDF 1129 kb]
(70 Downloads)
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Type of Study: Empirical Study |
Subject:
Monetary Policy, Central Banking, and the Supply of Money and Credit (E5)
Received: 2023/04/12 | Accepted: 2024/01/20 | Published: 2024/06/15
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