The effect of intellectual and social capital on banks profitability

Journal of Governance and Regulation

article

Hossam Haddad¹  Atef Albawab²  Luma Al-Qudah³ 

[1] Accounting Department, Faculty of Business, Zarqa University;Accounting Department, Faculty of Business, Middle East University;Economics Department, Faculty of Economics and Business, University of Debrecen

关键词: Human Capital;    Social Capital;    Corporate Culture;    Training;    Net Income;    Intellectual Capital;   

DOI  :  10.22495/jgrv12i1siart14

学科分类：社会科学、人文和艺术（综合）

来源: Virtus Interpress

【 摘 要 】

Banks have increasingly become aware of the tremendous opportunities for their sustainability and societal benefits in today’s business environment. Social capital and intellectual capital might influence the performance of banks. This paper examines the effect of social and intellectual capital on the Jordanian bank’s net income. A quantitative approach is adopted, and the statistical program EViews is used to analyze data and test the hypotheses. The sample is withdrawn from the annual reports of 13 Jordanian commercial banks and data collected from 2010–2019. The study findings indicated a positive effect of social and intellectual capital on the bank’s net income. Furthermore, social and intellectual capital create added value and sustainability for the banking business. The results suggest that Jordanian banks should boost their social activities and intellectual capital to increase their net income and generate added value for the bank’s stakeholders in general. The study concluded that Jordanian banks have raised their net income by providing constant training and sustained development as part of their organizational culture, which will raise the efficiency of the working environment.

【 授权许可】

CC BY-NC