The impact of intellectual property on banks' performance

Intellectual property is one of the appearance modes and an integral part of the intangible assets. Intellectual property is the most tangible component of intangibles assets, and can be protected through the related legislation. Intellectual property has gained considered significance lately because of the encasement in investments in these assets and because of the impact that these assets have in the company performance. To study the impact of the intellectual property on the company's performance firstly we should study the main determinants of intangible assets that mostly contribute in the formation of the intellectual property. As the assets of intellectual property are specific and may differ in formation do to the sector specifications in which the company that owns them operates, it is necessary to determine the sector. Banking sector is one of the ideal sectors in the studying of the main determinants of the intangible assets and the relation that they have with each other and also in the formation of the intellectual property as this sector is characterized from high intensity of intangible assets such as human and structural capital.

Autorentext

Dr. Marsel Sulanjaku is a lecturer in Finance-Accounting Department, at the University of Elbasan, Faculty of Economics, Albania. He has earned the PhD. degree in Accounting, at University of Tirana on June 2015 , and is also a CPA. He has participated in many international conferences and has published numerous articles in important journals.