La valutazione del capitale intellettuale in banca: un’analisi empirica sulle banche italiane quotate

Contributions and working papers
On issue: 

A greater portion of banks’ current business total value resides in the components of their intellectual capital (human capital, structural capital and relational capital). The demand to define models of measurement, which allow to explicitly manage the immaterial resource capital, appears always stronger. Nonetheless, the transposition of these measurement methods from the theoretical plan to the practical one was realized only in a limited number of cases.

The purposes of this paper is to measure the intellectual capital performance of Italian listed banks by using the VAICTM method for the period 2007-2009 and to understand the causes of difference in intellectual capital efficiency among the bank of the sample.