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Peñarreta, Miguel; Armas, Reinaldo; Teijeiro, Mercedes
RISTI : Revista Ibérica de Sistemas e Tecnologias de Informação, 07/2023 E60Journal Article
The purpose of this study was to analyze the influence of intellectual capital on the financial performance of banks. The results showed the consistency of the financial performance of the banks measured by ROA with HCE and CEE as the most influential elements of the intellectual capital. Banking variables such as asset size and experience are not influential on ROA so the mediation analysis indicates that there are no indirect effects of intellectual capital components through banking variables. Keywords: Intellectual capital; MVAIC; financial performance; banks; Ecuador. i. Introducción En la dinámica empresarial moderna, la banca se ha transformado en una industria intensiva en conocimiento, una industria que ha reconocido progresivamente al capital intelectual (CI) como un activo estratégico para lograr ventajas competitivas y el desempeño sostenible (A. Rehman et al., 2022). En segundo lugar, el estudio en base a la aplicación del modelo capital intelectual de valor añadido modificado (MVAIC) intenta tener mayor precisión en la medición del CI al incluir al capital relaciona! como parte del CI.
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