The impact of intellectual capital on commercial banks' performance: evidence from Bangladesh

Purpose Intellectual capital (IC) and financial performance is now a very contemporary issue in the banking sector. The purpose of this study to investigate empirically impact IC on all listed commercial banks Bangladesh. Design/methodology/approach Bangladesh Bank database statement for period 2014–2018 have been used collect data. Value added intellectual coefficient (VAIC TM ) methods measuring banks. VAIC determined its three major components like structural, human employed. Findings results suggest that efficiency (HCE) employed (CEE) statistically significant relationships with bank performance, but when divided then structural (SCE) does not relationship performance. Research limitations/implications uses only banks, it include specially nationalized Practical implications findings allowed focus more (HC) capital, because present world, HC considered one key factors success business. This also provides an awareness how good companies will bring assistance better life society. Originality/value few studies which examine