The Intellectual Capital Performance of Polish Banks in 2005-2011 Perspective – An Application of KCE™ Model

Slovak Scientific Journal: management: science and education, Volume 2 (2013) No.1, (ed.) Stefan Hittmar, Faculty of Management Science and Informatics, University of Zilina, ISSN:1338-9777,

7 Pages Posted: 30 Apr 2013 Last revised: 11 Dec 2013

See all articles by Karol Śledzik

Karol Śledzik

University of Gdańsk - Faculty of Management

Date Written: April 29, 2013

Abstract

In the knowledge economy intangible resources are the primary value drivers. This is particularly true of companies such as banks. However, intangible resources (Intellectual Capital) appear difficult to measure. Today, there are several methods that allows to measure Intellectual Capital in listed companies. However, not all methods of measurement are adequate for listed banks. The paper uses the KCE™ (Knowledge Capital Earnings™) ratio, to measure the Intellectual Capital efficiency of the Polish listed banks in the peer group. The time horizon was set for the period due to the possibility of recognition of years in which banks recorded a higher income and years in which recorded a drop in revenue caused by the subprime crisis in financial markets (2005-2011). The results extend the role of understanding of the Intellectual Capital in creation of sustainable advantages for banks in developing economies.

Keywords: KCE™, Intellectual Capital, Polish banking sector, intangibles valuation

JEL Classification: G21, M20, O16

Suggested Citation

Śledzik, Karol, The Intellectual Capital Performance of Polish Banks in 2005-2011 Perspective – An Application of KCE™ Model (April 29, 2013). Slovak Scientific Journal: management: science and education, Volume 2 (2013) No.1, (ed.) Stefan Hittmar, Faculty of Management Science and Informatics, University of Zilina, ISSN:1338-9777, . Available at SSRN: https://ssrn.com/abstract=2257785 or http://dx.doi.org/10.2139/ssrn.2257785

Karol Śledzik (Contact Author)

University of Gdańsk - Faculty of Management ( email )

ul. Armii Krajowej 101, 81-824
ul. Bażyńskiego 1A,
Gdańsk, 80-952
Poland

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