Efficiency of VAIC intellectual capital reporting for bank stakeholders of PKO Bank Polski S.A and Bank Zachodni WBK S.A. – a comparative analysis
Journal Title: Debiuty Naukowe Studentów Wyższej Szkoły Bankowej - Year 2017, Vol 17, Issue
Abstract
In a knowledge-based economy, intellectual capital plays a significant role in the creation of enterprise value. Traditional reporting does not reflect the importance of intellectual capital and limits its usefulness for assessing the company’s financial situation. In Polish business practice intellectual capital is not measured, which leads to ineffective management of the company’s most important resource. This article presents results of a study aimed at measuring the intellectual capital of two major Polish banks in the period of 2011-2015 using the Value Added Intellectual Coefficient – VAIC.
Authors and Affiliations
Paulina Marcinkowska
Keywords
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