Abstract
Successful banks are those that are constantly innovating, relying on new technologies and focusing on the skills of their employees. Intellectual capital, as a form of intangible assets, is a key success factor for commercial banks. Therefore, the subject of this research is the impact of intellectual capital components on the financial performance of commercial banks in the Republic of Serbia. The results showed a positive statistically significant impact of intellectual capital on the ROA. Additionally, the components of intellectual capital related to human and relational capital had a statistically significant impact on the ROE, while structural capital did not.
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