Intellectual Capital and Value Creation: Evidence from the Por‑tuguese Banking Industry

Authors

  • Maria do Rosário Cabrita
  • Jorge Landeiro Vaz

Keywords:

Intellectual capital, human capital, relational capital, structural capital, value creation

Abstract

Intellectual capital has been described as intangible assets that may be used as a source of sustainable com‑ petitive advantage. However, intellectual capital components have to interact, to create value. Previous studies demon‑ strate that intellectual capital is positively and significantly associated with organizational performance. Our aim is to con‑ solidate these findings, examining the inter‑relationships and the interaction effects among intellectual capital compo‑ nents and organizational performance, in the Portuguese banking context.

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Published

1 Jan 2006

Issue

Section

Articles