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 |
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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 |
| _version_ | 1811256836667473920 |
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| author | Hossien Shaval Safoura Rouhi |
| author_facet | Hossien Shaval Safoura Rouhi |
| author_sort | Hossien Shaval |
| collection | DOAJ |
| description | 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 sample from the Tehran Stock Exchange and 280 firm-year observations from the Iraq Stock Exchange during 2012-2018 for both counties based on multiple regression patterns and pooled data techniques. The results show that there is a significant relationship between board characteristics and efficiency of intellectual capital, which means there is a negative and significant relationship between the board independence, the board size, CEO ownership, and CEO gender, and intellectual capital and a positive and meaningful relationship between CEO change and intellectual capital both in Iran and Iraq. However, while the relationship between board independence and intellectual capital is negative in Iraq, such a relationship is positive and significant in Iran. |
| first_indexed | 2024-04-12T17:47:21Z |
| format | Article |
| id | doaj.art-9fa0260794ff4e1db74be746bd92591d |
| institution | Directory Open Access Journal |
| issn | 2717-4131 2588-6142 |
| language | English |
| last_indexed | 2024-04-12T17:47:21Z |
| publishDate | 2021-08-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj.art-9fa0260794ff4e1db74be746bd92591d2022-12-22T03:22:36ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422021-08-0153658110.22067/ijaaf.2021.4072140721The Effect of Board Characteristics on Intellectual Capital: Case of Iran and IraqHossien Shaval0Safoura Rouhi1Economics and Administrative Sciences, Baghdad University, Baghdad, IraqEconomics and Administrative Sciences, Khayyam University, Mashhad, IranThe 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 sample from the Tehran Stock Exchange and 280 firm-year observations from the Iraq Stock Exchange during 2012-2018 for both counties based on multiple regression patterns and pooled data techniques. The results show that there is a significant relationship between board characteristics and efficiency of intellectual capital, which means there is a negative and significant relationship between the board independence, the board size, CEO ownership, and CEO gender, and intellectual capital and a positive and meaningful relationship between CEO change and intellectual capital both in Iran and Iraq. However, while the relationship between board independence and intellectual capital is negative in Iraq, such a relationship is positive and significant in Iran.https://ijaaf.um.ac.ir/article_40721_a809b2ffe08a42238314e7b83908e749.pdfintellectual capitalhuman capital efficiencystructural capital efficiencycommunicationalcapital efficiencyboard characteristics |
| spellingShingle | Hossien Shaval Safoura Rouhi The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq Iranian Journal of Accounting, Auditing & Finance intellectual capital human capital efficiency structural capital efficiency communicational capital efficiency board characteristics |
| title | The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq |
| title_full | The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq |
| title_fullStr | The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq |
| title_full_unstemmed | The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq |
| title_short | The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq |
| title_sort | effect of board characteristics on intellectual capital case of iran and iraq |
| topic | intellectual capital human capital efficiency structural capital efficiency communicational capital efficiency board characteristics |
| url | https://ijaaf.um.ac.ir/article_40721_a809b2ffe08a42238314e7b83908e749.pdf |
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