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https://www.bib.irb.hr/35384

has been cited by the following article:

• TITLE: The Impact of Intellectual Capital on Performance of Commercial Banks in Mongolia

  AUTHORS: Natsagdorj Saruultugs, Munkhdalai Erdenebat, Tsogbadrakh Tsetsegmaa

  KEYWORDS: Commercial Bank, Financial Performance, Human Capital, Intellectual Capital, Value Added Intellectual Coefficient Methodology

  JOURNAL NAME: iBusiness, Vol.14 No.4, November 8, 2022

  ABSTRACT: In this paper, we examine the impact of intellectual capital on financial performance of commercial banks in Mongolia using the financial data between 2011 and 2021. The performance impact of intellectual capital on business results is measured by the value-added intellectual coefficient (VAIC) methodology which was used to analyze the data in random and fixed effects models. Statistical analysis shows that the human capital and capital employed has positive effect on return on equity. Structural capital and capital employed has positive effect on return on total assets. Human capital has positive effect on net interest margin while capital employed has negative effect on net interest margin. Our recommendation is that in order to increase profitability of Mongolian commercial banks they should measure impacts of their intellectual capital and human capitals.