Work

Intellectual Capital Performance and Board Characteristics of GCC Banks

Year: 2012

Type: article

Abstract: This paper examines the relationship between board of directors’ characteristics (educational level diversity, nationality diversity, board interlocking, board size and number of independent directors) and intellectual capital performance in a sample of 147 banks in Gulf Cooperation council (GCC) countries for the period 2008-2010. The results show that IC performance of GCC listed banks is low. In contrast to our expectation, the number of independent directors has a significant negative relationship with IC performance of GCC listed banks. All other variables are not associated with IC performance.

Source: Procedia Economics and Finance

DOI: 10.1016/s2212-5671(12)00082-2

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

Institution: Universiti Utara Malaysia

Language: English

Topic: Intellectual Capital and Performance Analysis

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W1990261824

FWCI: 7.611

Cites: 32

Cited by: 58

Related to: 10