A study on the relationship of earnings attributable to intellectual capital and workforce size of local universal and commercial banks included in the Bankers' Association of the Philippines

• Main Authors: Enriquez, John Laurence A., Gatdula, Cheryl R., Ultra, Deeryn C.
• Format: text
• Language: English
• Published: Animo Repository 2007
• Subjects: Intellectual capital > Management; Human capital > Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/7569
• Institution: De La Salle University

This study aims to contribute in the unsettled topic of Huma Resource Management. The proponents chose to direct its attention to the banking sectors, for it is a knowledge intensive industry which is conducive for research on valuating intellectual capital. This paper reports the results of the Calculated Intangible Value (CIV) of the nineteen local universal and commercial banks included in the roaster of members in the Bankers' Association of the Philippines. Computations resulted in positive CIVs for approximately 40% of the respondents. It was also found that there is generally strong relationship between the CIVs and the number of employees of each bank. However, the correlation values varied depending on the expanse of the banks' operations.