Paper Title
The Intellectual Capital and Taiwan Banking Performance: Using Network DEA Model and Metafrontier Model

Abstract
This study uses Taiwan's domestic banks and credit cooperatives as the research objects, and the research period is 2018. This research constructs a network DEA model with financial characteristics, and incorporates intellectual capital into the evaluation of the performance of Taiwan’s financial institutions. This model is divided into three stages, which are the ability to create intellectual capital, the efficiency of internal capital utilization and the ability to create profit. The first stage is capabilities to create intellectual capital, with operating expenses and fixed capital depreciation as input, and human capital, customer capital, innovation capital and process capital as intermediate output. In the second stage, the internal capital utilization stage is to measure the efficiency of utilizing the intellectual capital to create financial activities, which are loans, investments, and NPL as undesired output . The third stage is to create profitability, and the output is interest income and non-interest income. There are different production technology between different types of financial institutions, this study use a metafrontier model to compare the efficiencies of domestic banks and credit cooperatives. By using the metafrontier analysis, this study is able to find the gap by group frontier and metafrontier, and point out the source of inefficiency. Keywords - Domestic Banks, Credit Cooperatives, Performance, Intellectual Capital, Network Data Envelopment Analysis, Metafrontier Model