The Effect of Intellectual Capital on Firm Performance Год выпуска: 2013Автор: Muganda Munir ManiniИздательство: LAP Lambert Academic PublishingСтраниц: 104ISBN: 9783659379826Описание The existing corporate performance measurement system is heavily inclined towards financial and physical aspects and lacks the relevant information on intellectual capital efficiency. The available ranking, performance measurement and market valuation for local banks are based on traditional measures; such as accounting figures or financial ratios ignoring the fact that, the intellectual capital is the banks’ primary input and is the most important resource for progress. This apparent inability of traditional financial accounting methods to adequately explain the gap between a firm’s market value and its financial performance has induced many researchers to carry out investigations on the role of intellectual capital, an element not fairly recognized in the financial statements. This book therefore examines the effect of intellectual capital on the financial performance of listed commercial banks in Kenya. The analysis is useful to investors, financial analysts or shareholders who are...
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Александра, 14.05 Мне диплом очень понравился, большое спасибо!
