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Intellectual capital and financial sustainability in private banking in Ecuador

Abstract:

This study aims to examine the relationship between Intellectual Capital (IC) and financial sustainability in the Ecuadorian private banking sector from 2011 to 2021. Using the MVAIC model and static and dynamic data analysis, the influence of IC was assessed in 15 private banks in Ecuador. The results indicate a significant positive correlation between IC and financial sustainability, emphasizing the key contribution of human capital and employed capital. The moderation of industry and sector variables showed variability in the models. These findings support investing in the development and efficient management of IC as a strategy to achieve competitive advantage and sustainability in the banking sector, enabling institutions to expand investments in social and environmental areas.