Board diversity and intellectual capital performance
Purpose– The purpose of this paper is to investigate if the effectiveness of board meetings moderates the relationship between board diversity (in terms of educational level and nationality) and intellectual capital (IC) performance. Design/methodology/approach– The empirical data are drawn from ban...
保存先:
主要な著者: | , |
---|---|
フォーマット: | 論文 |
言語: | English |
出版事項: |
Emerald Group Publishing Limited
2015
|
主題: | |
オンライン・アクセス: | http://repo.uum.edu.my/16471/1/52.pdf http://repo.uum.edu.my/16471/ http://doi.org/10.1108/ARJ-01-2014-0006 |
タグ: |
タグ追加
タグなし, このレコードへの初めてのタグを付けませんか!
|
id |
my.uum.repo.16471 |
---|---|
record_format |
eprints |
spelling |
my.uum.repo.164712016-04-12T06:45:44Z http://repo.uum.edu.my/16471/ Board diversity and intellectual capital performance Al-Musali, Mahfoudh Abdul Karem Mahfoudh Ku Ismail, Ku Nor Izah HD28 Management. Industrial Management Purpose– The purpose of this paper is to investigate if the effectiveness of board meetings moderates the relationship between board diversity (in terms of educational level and nationality) and intellectual capital (IC) performance. Design/methodology/approach– The empirical data are drawn from banks’ annual reports over the three-year period of 2008 to 2010. Public’s value-added intellectual coefficient method is applied to measure IC performance. The frequency of board meetings is used a proxy for board meeting effectiveness.Findings– Based on the hierarchical regression analysis, our results do not support the hypothesis that the effect of board diversity on IC performance is positive as the effectiveness of board meetings increases.Practical implications – Findings of this study indicate that there is a need for more effective meetings through providing appropriate and sufficient information to directors, particularly in strategic issues such as those related to IC that could make board members better prepared and more involved in meetings.Originality/value– This study adds to the literature, as it is the first study that explores the variables that could affect the relationship between board diversity and IC performance in the context of banks. Emerald Group Publishing Limited 2015 Article PeerReviewed application/pdf en http://repo.uum.edu.my/16471/1/52.pdf Al-Musali, Mahfoudh Abdul Karem Mahfoudh and Ku Ismail, Ku Nor Izah (2015) Board diversity and intellectual capital performance. Accounting Research Journal, 28 (3). pp. 268-283. ISSN 1030-9616 http://doi.org/10.1108/ARJ-01-2014-0006 doi:10.1108/ARJ-01-2014-0006 |
institution |
Universiti Utara Malaysia |
building |
UUM Library |
collection |
Institutional Repository |
continent |
Asia |
country |
Malaysia |
content_provider |
Universiti Utara Malaysia |
content_source |
UUM Institutionali Repository |
url_provider |
http://repo.uum.edu.my/ |
language |
English |
topic |
HD28 Management. Industrial Management |
spellingShingle |
HD28 Management. Industrial Management Al-Musali, Mahfoudh Abdul Karem Mahfoudh Ku Ismail, Ku Nor Izah Board diversity and intellectual capital performance |
description |
Purpose– The purpose of this paper is to investigate if the effectiveness of board meetings moderates the relationship between board diversity (in terms of educational level and nationality) and intellectual capital (IC) performance. Design/methodology/approach– The empirical data are drawn from banks’ annual reports over the three-year period of 2008 to 2010. Public’s value-added intellectual coefficient method is applied to measure IC performance. The frequency of board meetings is used a proxy for board meeting effectiveness.Findings– Based on the hierarchical regression analysis, our results do not support the hypothesis that the effect of board diversity on IC performance is positive as the effectiveness of board meetings increases.Practical implications
– Findings of this study indicate that there is a need for more effective meetings through providing appropriate and sufficient information to directors, particularly in strategic issues such as those related to IC that could make board members better prepared and more involved in meetings.Originality/value– This study adds to the literature, as it is the first study that explores the variables that could affect the relationship between board diversity and IC performance in the context of banks. |
format |
Article |
author |
Al-Musali, Mahfoudh Abdul Karem Mahfoudh Ku Ismail, Ku Nor Izah |
author_facet |
Al-Musali, Mahfoudh Abdul Karem Mahfoudh Ku Ismail, Ku Nor Izah |
author_sort |
Al-Musali, Mahfoudh Abdul Karem Mahfoudh |
title |
Board diversity and intellectual capital performance |
title_short |
Board diversity and intellectual capital performance |
title_full |
Board diversity and intellectual capital performance |
title_fullStr |
Board diversity and intellectual capital performance |
title_full_unstemmed |
Board diversity and intellectual capital performance |
title_sort |
board diversity and intellectual capital performance |
publisher |
Emerald Group Publishing Limited |
publishDate |
2015 |
url |
http://repo.uum.edu.my/16471/1/52.pdf http://repo.uum.edu.my/16471/ http://doi.org/10.1108/ARJ-01-2014-0006 |
_version_ |
1644281978051100672 |
score |
13.149126 |