The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq
The present study is concerned about the relationship between the board characteristics and intellectual capital efficiency in companies listed on the Iran and Iraq Stock Markets.A multivariate regression model is used for this study. Research hypotheses were tested using a 903 firm-year observation...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ferdowsi University of Mashhad
2021-08-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
| Subjects: | |
| Online Access: | https://ijaaf.um.ac.ir/article_40721_a809b2ffe08a42238314e7b83908e749.pdf |