期刊名称：International Journal of Economics and Financial Issues
电子版ISSN：2146-4138
出版年度：2020
卷号：10
期号：4
页码：206-214
DOI：10.32479/ijefi.9959
出版社：EconJournals
摘要：The main purpose of conducting this research is to investigate the impact of intellectual capital efficiency (ICE) and its components – human capital efficiency (HCE) and structural capital efficiency (SCE) - on bank credit and insolvency risks in the Saudi banking industry. To assess such a relationship, value added intellectual coefficient model (VAIC) along with a couple of panel data techniques were utilized by using quarterly observations spanning from the first quarter of 2009 to the fourth quarter of 2018. The carried out empirical results confirm the existence of a significant negative relationship between ICE, in particular HCE, and bank credit and insolvency risks.
关键词：Intellectual Capital Efficiency; Human Capital; Structural Capital; Credit Risk; insolvency risk; risk management
