Authors

T Nawaz

Abstract

The purpose of this paper is to empirically examine the effect of intangible and financial resources on accounting- and market-based performance of two bank business models i.e. conventional and Islamic banks operating in fourteen different countries worldwide for two periods referred as pre (2006-2007) and post (2009-2010) financial crisis (568 observations). The required data to calculate different constituents of intangible (i.e. intellectual capital (IC)) and financial resources is derived from Bankscope database. The results reveal that both IC and financial capital resources are necessary for banks being conventional or Islamic to create value at all times i.e. pre- and post-crisis period. The results further indicate a positive relationship between IC, financial capital and accounting performance of both sets of banking; however IC and financial capital are only significantly associated with the market value of Islamic banks.

DOI

10.22495/cocv14i1c3p1

Publication Date

2016-10-01

Publication Title

Corporate Ownership and Control

Volume

14

Issue

1 continued 3

Publisher

Virtus Interpress

ISSN

1810-3057

Embargo Period

2024-11-19

First Page

403

Last Page

413

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