DOI: 10.5176/2010-4804_2.1.157
Authors: Mahfoudh Abdul Karem Al-muaslli and Ku Nor Izah Ku Ismail
Abstract:
The main thrust of this paper is to assess the level of intellectual capital (IC) performance of listed banks in Arab Gulf Cooperation council (GCC) countries using VAIC methodology and to investigate the hypothesized impact of several board characteristics on IC performance .We extend previous research on determinants of IC performance by considering board characteristics in terms of educational level diversity, nationality diversity, board interlocking and frequency of board meetings in relationship to IC performance. Using a sample of 128 GCC listed banks for the period 2008-2010, the results show that IC performance of GCC listed banks is low. Our findings show that only frequency of board meetings and number of independent directors have significant relationship with IC performance.
Keywords: board characteristics, IC performance, GCC listed banks.
LinkOut: ScienceDirect
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