Efficiency in using of resources plays an important role in determining the strength of the organization. Efficiency measured purely on financial variables does not give the true picture especially in sectors which are intellectual capital intensive. The present paper is an attempt to measure...

This paper investigates the effect of intellectual capital (IC) and its components on the efficiency of Vietnamese commercial banks from 2007 to 2019 using the two-step Data Envelopment Analysis approach. Banks' efficiency scores are firstly estimated, while the relationship between IC and bank...