Purpose

The purpose of this paper is to inspect the effect of intellectual capital (IC) on the financial performance (FP) of Indian banks.

Design/methodology/approach

The study uses the data of 58 Indian banks, namely, 20 nationalised banks, 17 private Indian banks and 21 private foreign banks, for the period between 2009 and 2018. A modified value-added intellectual coefficient methodology was used for measuring the efficiency of the IC.

Findings

The efficiency of IC significantly enhances the profitability and productivity of the Indian banks. Overall, human capital is the most substantial component of IC in augmenting the profitability and productivity of the Indian banking industry. Structural capital and physical capital are vital only for improving profitability while the contribution of relational capital towards the banks’ FP is nominal. The result also shows that amongst the three categories of Indian banks, private foreign banks are most efficient in leveraging their IC.

Research limitations/implications

The study results are only restricted to Indian banks and the data of only 58 banks are used for drawing the inferences.

Originality/value

The paper fills the void in the existing literature of IC and corporate FP by using the data set of Indian banks divided into the public sector, private Indian and private foreign banks.

中文翻译：

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探索智力资本对财务绩效的影响：印度银行的研究

目的

本文的目的是检验智力资本（IC）对印度银行财务绩效（FP）的影响。

设计/方法/方法

该研究使用了58家印度银行的数据，即2009年至2018年期间的20家国有银行，17家印度私人银行和21家外国私人银行。我知道了。

发现

IC的效率大大提高了印度银行的盈利能力和生产率。总体而言，人力资本是IC在提高印度银行业盈利能力和生产力方面最重要的组成部分。结构性资本和实物资本仅对提高盈利能力至关重要，而关系性资本对银行FP的贡献只是名义上的。结果还表明，在印度银行的三类中，私人外国银行在利用其IC方面效率最高。

研究局限/意义

研究结果仅限于印度银行，仅使用58家银行的数据进行推断。

创意/价值

通过使用分为公共部门，印度私人银行和外国私人银行的印度银行数据集，本文填补了IC和公司FP的现有文献中的空白。