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Intellectual capital performance and board characteristics of GCC banks

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

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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.

Item Type: Article
Additional Information: 2nd Annual International Conference on Accounting and Finance (AF 2012) and Qualitative and Quantitative Economics Research (QQE 2012) Edited By N.V. Muralidhar Rao, Anton Ravindran and Jianing Fang
Uncontrolled Keywords: Board characteristics; IC performance; GCC listed banks
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Prof. Dr. Ku Nor Izah Ku Ismail
Date Deposited: 21 May 2015 00:49
Last Modified: 20 Apr 2016 00:01
URI: http://repo.uum.edu.my/id/eprint/14289

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