La gestión de activos intangibles y su papel en la mejora del rendimiento financiero y la creación de valor, estudio analítico de una muestra de bancos privados iraquíes
Resumen
El objetivo del estudio es estudiar el papel de los activos intangibles en el sector bancario utilizando métodos mixtos. Se adoptó un enfoque cuantitativo para probar las relaciones entre los diversos elementos intangibles y entre ellos y el desempeño bancario y la creación de valor de una muestra de siete bancos del sector privado para el período de 2014 a 2016. El problema de la investigación se centra en la contribución de los activos intangibles (Al) en el desempeño financiero y la creación de valor. La investigación se basa en la hipótesis de que no existe una relación entre las variables de activos intangibles y el desempeño y la creación de valor en los bancos de muestra. Los resultados empíricos indican que el capital humano en la alta gerencia tiene un impacto positivo en las relaciones con los clientes o en el desempeño y creación financieros. Se ha desarrollado un valor para el banco y un modelo teórico basado en fundamentos intangibles, que revela cómo los materiales intangibles y los recursos físicos / financieros interactúan en el proceso de establecer el valor bancario. El estudio llegó a una serie de recomendaciones, la más importante de las cuales es que los bancos deberían llamar su atención sobre la conformidad de los indicadores intangibles con la estrategia y el desempeño del Banco, ofreciendo sugerencias para mejorar la medición de los activos intangibles en las instituciones financieras y la necesidad de comprenderlos. La importancia de los activos intangibles a través de sus diversos componentes para influir en las actividades.
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