The Impact of Income Diversification on the Relationship Between Human Capital and Bank Performance
Keywords:
تنوع مصادر الإيراد, رأس المال البشري, جودة الأصول, الرافعة المالية, السيولةAbstract
This study examined the impact of Income diversification on the relationship between human capital and bank performance for Banks listed in Damascus Security Exchange totaled 10 Banks over the period 2011-2021.
Human capital was measured by human capital efficiency Index (HCE) whereas bank performance was measured by Return on Assets (ROA). On the other hand, income diversification was measured by Hireshman Herfendal Index (HHI). A multiple regression models were employed.
The results showed a significantly positive impact of human capital and income diversification on Return on Assets as well as a significantly positive impact of Income diversification on the relationship between human capital and bank performance. Besides, the results revealed a negative but not significant impact of liquidity on bank performance.