The association between intellectual capital and financial performance in the Islamic banking industry

A.A. Ousama (1) , Helmi Hammami (2) , Mustafa Abdulkarim (1)

1 Qatar University
2 ESC [Rennes] - ESC Rennes School of Business

The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries.

Mots clés: Performance; Impact; GCC countries; Islamic banks; Intellectual capital; VAICTM model; CEE; HCE; SCE; ROA; ROE

Domaines: Économie et finance quantitative [q-fin]; Finance [q-fin.GN]

A.A. Ousama, Helmi Hammami, Mustafa Abdulkarim. The association between intellectual capital and financial performance in the Islamic banking industry. International Journal of Islamic and Middle Eastern Finance and Management, 2019, 13 (1), pp.75-93. ⟨10.1108/IMEFM-05-2016-0073⟩. ⟨hal-02898216⟩