Al-Musalli, Mahfoudh Abdul Karem and Ku Ismail, Ku Nor Izah (2012) Corporate governance, bank specific characteristics, banking industry characteristics,and intellectual capital (IC) performance of banks in Arab Gulf Cooperation Council (GCC) countries. Asian Academy of Management Journal of Accounting and Finance, 8. pp. 115-135. ISSN 1823-4992

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Abstract

This paper examines the level of intellectual capital (IC) performance of listed banks in Arab Gulf Cooperation Council (GCC) countries using VAIC methodology and investigates the hypothesis ed impact of several corporate governance variables, bank specific characteristics and banking industry characteristics on IC performance.We extend previous research on determinants of IC performance by considering domestic and foreign strategic institutional ownership, bank specific characteristics and banking industry characteristics.Our findings show that board size, number of independent directors, family ownership and domestic strategic institutional ownership have significant relationship with IC performance. In addition, our study provides evidence that except for bank inter nationality, bank specific characteristics and banking industry characteristics play important roles in determining IC performance among GCC banks.

Item Type:	Article
Additional Information:	Vol. 8 (Supp. 1) 2012
Uncontrolled Keywords:	intellectual capital performance, value added intellectual coefficient (VAIC), banks, Gulf Cooperation Council (GCC)
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:	04 Nov 2015 02:15
Last Modified:	19 Apr 2016 23:59
URI:	https://repo.uum.edu.my/id/eprint/16064

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