Does Intellectual Capital Affect Financial Performance and Non-Performing Loans? Evidence From the Banking Sector in Turkey

Authors : Abdulmuttalip PİLATİN, Hasan AYAYDIN, Abdulkadir BARUT

Pages : 39-64

Doi:10.46520/bddkdergisi.1348086

View : 104 | Download : 115

Publication Date : 2023-06-30

Article Type : Research Paper

Abstract :The purpose of this study is to empirically examine the impact of intellectual capital insert ignore into journalissuearticles values(VAIC); capacity of 21 Turkish banks on financial performance insert ignore into journalissuearticles values(ROA); and non-performing loans insert ignore into journalissuearticles values(NPL); from 2004 to 2020. Panel data technique was used for analysis. The study results suggest that banks’ intellectual capital is vital for their profitability, credit risk and competitive advantage. As far as known, this is one of the first empirical researches in Turkey that examines the impact of IC and its components on financial performance and non-performing loans of the Turkish banking sector in the long term.
Keywords : Intellectual Capital, VAIC, Financial Performance, Non performing Loans, Banks, Credit Risks

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