Abstract

BORRAS ATIENZAR, Francisco; GALVEZ FERNANDEZ, Anisabel  and  TORRES MORA, Josefina. Information of Bank Intangibles: International Knowledge. Rev retos [online]. 2018, vol.12, n.2, pp. 215-237. ISSN 2306-9155.

The most frequently recurrent intangible assets reported by banks were identified. The method was based on statistical determination of intangibles in sustainable bank reports. This study comprised eighty sustainability reports made between 2012 and 2017, in banks from thirty countries. To achieve successful banking in the current age of knowledge, with ever-increasing social networks and globalization, it is important to implement a more effective management of intangible assets. The need to determine all the intangibles that define successful banking requires the management strategies to focus more on each particular scenario. The banking institutions should know that the definition of international regularities made in this study in relation to information of bank intangibles is a lesson to take into account before designing management models and providing information of intangibles.

Keywords : intellectual capital; banks; intangibles; sustainability information; social responsability.

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