Intellectual capital and bank branches' efficiency: an integrated study

Irene Wei Kiong Ting is an Associate Professor of Finance from the Faculty of Industrial Management, Universiti Malaysia Pahang (UMP), Malaysia. She has spent almost two decades in teaching finance courses at tertiary level. She has published extensively in top journals, with focuses on behavioral finance, corporate governance, intellectual capital, capital structure, etc. She has received several best paper awards for her research works from various international conferences. Besides, she also commits time and effort to serve as Director of Career Placement and Development Centre at Universiti Malaysia Pahang.

Fu-Chiang Chen is Associate Professor at Department of Accounting Information, Chihlee Institute of Technology. His areas of specialization include costing and management accounting, financial accounting, financial statement analysis, and intellectual capital management.

Qian Long Kweh is Associate Professor (Accounting and Finance) from the Faculty of Management, Canadian University Dubai, United Arab Emirates. His research interests include performance measurement, corporate governance, auditing, business strategy, financial reporting, intellectual capital, corporate social responsibility, etc. He has published some articles in top journals, such as Journal of Intellectual Capital, OMEGA, European Journal of Operational Research, Applied Economics, International Review of Financial Analysis, and Asia–Pacific Journal of Accounting and Economics.

Hai Juan Sui is a PhD candidate at Universiti Malaysia Pahang (UMP), Malaysia. She earned her bachelor’s degree and master’s in science from Universiti Malaysia Pahang. Her research areas are knowledge management and leadership behavior. She has published articles in journals, with focuses on knowledge management, knowledge creation and knowledge sharing.

Hanh Thi My Le is Accounting Lecturer at Faculty of Accounting, Ton Duc Thang University, Ho Chi Minh City, Vietnam. She has spent almost over 15 years in teaching accounting courses. Along with teaching, she has published many outstanding research papers. Her research interest mainly focuses on the quality of financial reports in emerging countries. Recently, her research has been further extended to other areas including corporate governance, earning management, accounting and managerial behavior and accounting information system. She also commits time and effort to serve as Dean of Faculty of Accounting at Ton Duc Thang University.