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Corporate Governance, Bank Specific Characteristics, Banking Industry Characteristics, and Intellectual Capital (ic) Performance of Banks in Arab Gulf Cooperation Council (gcc) Countries

Year: 2012

Type: article

Abstract: This paper examines the level of intellectual capital (IC) performance of listed banks in Arab Gulf Cooperation Council (GCC) countries using VAIC methodology and investigates the hypothesis ed impact of several corporate governance variables, bank specific characteristics and banking industry characteristics on IC performance.We extend previous research on determinants of IC performance by considering domestic and foreign strategic institutional ownership, bank specific characteristics and banking industry characteristics.Our findings show that board size, number of independent directors, family ownership and domestic strategic institutional ownership have significant relationship with IC performance. In addition, our study provides evidence that except for bank inter nationality, bank specific characteristics and banking industry characteristics play important roles in determining IC performance among GCC banks.

Source: Universiti Utara Malaysia Institutional Repository (Universiti Utara Malaysia)

Authors: Mahfoudh Abdul Karem Al-Musalli, Ku Nor Izah Ku Ismail

Language: English

Topic: Intellectual Capital and Performance Analysis

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W15631543

FWCI: 8.562

Cites: 47

Cited by: 73

Related to: 10