Research Article

The Impact of Intellectual Capital on Bank Profitability during COVID-19: A Comparison with China and Pakistan

Table 3

Regression results of Models (1) and (2).

VariableFull sampleChinaPakistan
Model (1)Model (2)Model (1)Model (2)Model (1)Model (2)

Constant−0.025 (−5.015)−0.078 (−2.936)−0.074 (−12.150)−0.604 (−11.123)0.003 (0.248)−0.127 (−1.884)
VAIC0.003 (6.650)0.014 (5.503)0.001 (14.249)0.007 (7.598)0.006 (6.037)0.028 (5.632)
SIZE0.000 (−1.158)0.004 (3.268)0.000 (−0.896)−0.001 (−0.513)−0.002 (−3.151)0.004 (1.120)
LEV0.029 (8.771)0.033 (1.882)0.086 (11.027)0.763 (10.915)0.029 (6.739)0.017 (0.782)
OWN−0.004 (−1.429)−0.007 (−0.486)0.000 (0.585)−0.006 (−1.014)−0.002 (−0.401)0.035 (1.439)
N219219102102117117
Adj. R20.3640.2250.7590.6440.4250.251
F32.24416.78880.36946.64422.47310.730

Note: , , and . t-values are in parentheses.