Purpose

This study aims to investigate the relationship between intellectual capital and the financial performance of 7 Colombian banks for the period 2010–2016.

Design/methodology/approach

The information on the variables analysed was taken from each bank’s financial statement and the information on the market variables was obtained from the Colombian Stock Exchange. The value added intellectual coefficient ${(VAIC)}^{TM}$ method is used to identify whether there is a positive relationship with the following financial performance indicators: Return on assets (ROA), Market value (Market to book – MTB) and Tobin’s q (share value indicator). Intellectual capital efficiencies (human and structural capital) and capital employed have been analysed and their impact on financial performance has been measured through and econometric model.

Conclusions

The analysis indicates that associations between ${(VAIC)}^{TM}$, financial performance and corporate value are varied, so a homogeneous trend cannot be identified.

Originality/value

This is one of the first research works in Colombia which analyses the incidence or impact of ${(VAIC)}^{TM}$ on financial and market performance of the banking sector in the long term.

中文翻译：

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哥伦比亚上市银行实体智力资本与财务绩效的关系

目的

本研究旨在调查智力资本与 7 家哥伦比亚银行 2010-2016 年财务业绩之间的关系。

设计/方法/方法

所分析的变量信息来自每家银行的财务报表，市场变量信息来自哥伦比亚证券交易所。增加值智力系数${(伏\mathrm{一个}\mathrm{一世}C)}^{吨米}$方法用于识别与以下财务绩效指标是否存在正相关关系：资产回报率（ROA）、市场价值（Market to book – MTB）和 Tobin's q（股票价值指标）。已经分析了智力资本效率（人力和结构资本）和使用的资本，并通过计量经济学模型衡量了它们对财务绩效的影响。

结论

分析表明，之间的关联 ${(伏\mathrm{一个}\mathrm{一世}C)}^{吨米}$，财务业绩和公司价值各不相同，因此无法确定同质趋势。

原创性/价值

这是哥伦比亚最早的研究工作之一，它分析了疾病的发生率或影响 ${(伏\mathrm{一个}\mathrm{一世}C)}^{吨米}$ 银行业的长期财务和市场表现。