Intellectual capital performance and board characteristics of GCC banks

DOI: 10.5176/2251-1997_AF99

Authors: Mahfoudh Abdul Karem Al-Musalli and Ku Nor Izah Ku Ismail

Abstract:

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.

Keywords: board characteristics, IC performance, GCC listed banks.

LinkOut:    ScienceDirect