Intellectual capital performance and board characteristics of GCC banks
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) co...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier Ltd.
2012
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/14289/1/1-s2.0-S.pdf |
| _version_ | 1803626759114981376 |
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| author | Al-Musalli, Mahfoudh Abdul Karem Ku Ismail, Ku Nor Izah |
| author_facet | Al-Musalli, Mahfoudh Abdul Karem Ku Ismail, Ku Nor Izah |
| author_sort | Al-Musalli, Mahfoudh Abdul Karem |
| collection | UUM |
| description | 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. |
| first_indexed | 2024-07-04T05:55:16Z |
| format | Article |
| id | uum-14289 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:55:16Z |
| publishDate | 2012 |
| publisher | Elsevier Ltd. |
| record_format | dspace |
| spelling | uum-142892016-04-20T00:01:06Z https://repo.uum.edu.my/id/eprint/14289/ Intellectual capital performance and board characteristics of GCC banks Al-Musalli, Mahfoudh Abdul Karem Ku Ismail, Ku Nor Izah HF5601 Accounting 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. Elsevier Ltd. 2012 Article PeerReviewed application/pdf en cc_by https://repo.uum.edu.my/id/eprint/14289/1/1-s2.0-S.pdf Al-Musalli, Mahfoudh Abdul Karem and Ku Ismail, Ku Nor Izah (2012) Intellectual capital performance and board characteristics of GCC banks. Procedia Economics and Finance, 2. pp. 219-226. ISSN 22125671 http://doi.org/10.1016/S2212-5671(12)00082-2 doi:10.1016/S2212-5671(12)00082-2 doi:10.1016/S2212-5671(12)00082-2 |
| spellingShingle | HF5601 Accounting Al-Musalli, Mahfoudh Abdul Karem Ku Ismail, Ku Nor Izah Intellectual capital performance and board characteristics of GCC banks |
| title | Intellectual capital performance and board characteristics of GCC banks |
| title_full | Intellectual capital performance and board characteristics of GCC banks |
| title_fullStr | Intellectual capital performance and board characteristics of GCC banks |
| title_full_unstemmed | Intellectual capital performance and board characteristics of GCC banks |
| title_short | Intellectual capital performance and board characteristics of GCC banks |
| title_sort | intellectual capital performance and board characteristics of gcc banks |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/14289/1/1-s2.0-S.pdf |
| work_keys_str_mv | AT almusallimahfoudhabdulkarem intellectualcapitalperformanceandboardcharacteristicsofgccbanks AT kuismailkunorizah intellectualcapitalperformanceandboardcharacteristicsofgccbanks |