An Investigation into the effect of human capital and structural capital on profitability and management of commercial banks in Iran

Pourgholamali, Mohammad; Hamidian, Mohsen; Darabi, Roya

doi:10.22034/jifb.2024.445663.1561

An Investigation into the effect of human capital and structural capital on profitability and management of commercial banks in Iran

Document Type : Original Article

Authors

Mohammad Pourgholamali ¹

Mohsen Hamidian ²

Roya Darabi ³

¹ PhD student, Department of Economy and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

² Assistant Professor, Department of Economy and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

³ Associated Professor, Department of Economy and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

https://doi.org/10.22034/jifb.2024.445663.1561

Abstract

The issue of intellectual capital and its use as one of the main sources of competitive advantage has been investigated in numerous studies, and human capital and structural capital have always been regarded as two important components in many studies. Considering the importance of intellectual capital, the present study explores the effect of human and structural capital on the profitability and management of Iranian commercial banks using the quantile regression method. The data taken from the audited financial statements of 12 banks for 11 years were used in this study and the results show the significant effects of human capital in different quantiles on the profitability and management of such banks, while the impact of structural capital is only in one quantile. Also, the shape of the function was examined according to the literature and the results show a U-shaped relationship between human capital on the one hand and profitability and management on the other hand.

Keywords

Human capital

Structural capital

Quantile regression

Non-Linear function

Banking