Paper Title
The Impacts of Intellectual Capital and Competition on Profitability of Banks in Mauritius

This study examines the impacts of intellectual capital and competition on the profitability of banks in Mauritius after controlling the influence of some bank specific determinants. Employing random effects model and two-step system GMM model, our results suggest that IC and also its components are crucial for improving bank profitability. Regarding the influence of competition, our findings do not support the traditional SCP hypothesis and the efficient-structure hypothesis may be prevailed in the Mauritius banking sector. Keywords - Intellectual Capital, Market Competition, Bank Profitability, Mauritius Banking Sector