Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


The Effect of Human Capital Disclosures on the Financial Performance in the Lebanese Commercial Banks

Author(s): Dima Abdul Hay, Nashwa Shaker Ragab, Wagdy Hegazy

Purpose: The aim of this study is to explore the relationship between human capital (HC) and the financial performance in the Lebanese commercial banks (LCB). Design/methodology/approach: A sample of 48 bank/year observations is used to the level of HC disclosures in the LCB for 2015-2017 period. Depending on a content analysis, HC index developed by the researchers is used to measure the level of HC disclosures. Findings: The results show that the level of HC disclosure has a significant negative relationship with the financial performance of commercial banks in Lebanon. These findings indicate that LCB should disclose properly HC information in order to enhance their value and performance. Originality/value: This study opens a new field for the service companies as banking sector to shed light on the states of HC disclosures. The results supposed to benefit the commercial banks in Lebanon. Keywords: Human Capital, Disclosure, Performance, Lebanese Commercial Banks.

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