Intellectual Capital and Value Creation : An Evaluation of the Performance of Nepalese Commercial Banks

The concept of intellectual capital is gaining increased attention in recent years in the wake of emerging service and knowledge based industries. It has become imperative for any company to measure and actively manage intellectual capital. This book aims to provide insight into the concepts and measures of intellectual capital, factors affecting intellectual capital, and derives a value added intellectual coefficient from variables like revenue, expenditures, and investment in capital, including human capital, in the context of a service industry, viz-a-viz the banking sector. The study gives evidence to the notion of intellectual capital through the use of statistical data by measuring the value of intellectual capital and its impact on the performance of Nepalese Commercial Banks. This book may be useful for students, lecturers, researchers, and business executives worldwide.