A Pre- and Post- MCCG 2012 Evaluation on the Impacts of Corporate Governance and Intellectual Capital with Firm Performance

被引：0
|
作者：
Chang, Yen Wen [1 ]
Yat, David Ng Ching [2 ]
机构：
[1] Taylors Univ, 1 Jalan Taylors, Subang Jaya 47500, Malaysia
[2] Univ Tunku Abdul Rahman, Jalan Sungai Long, Kajang, Malaysia
来源：
ENVIRONMENT-BEHAVIOUR PROCEEDINGS JOURNAL | 2022年 / 7卷
关键词：
Corporate Governance; Intellectual Capital; MCCG; 2012; Government-Linked Companies; BOARD;
D O I：
10.21834/ebpj.v7iSI8.3909
中图分类号：
X [环境科学、安全科学];
学科分类号：
08 ; 0830 ;
摘要：
This paper aims to examine and compare the impact of corporate governance (CG) and intellectual capital (IC) on firm performance (FP) between pre -Malaysia Code of Corporate Governance (MCCG) 2012 and post-MCCG 2012 of GLCs. Panel data analysis was used. The data were collected from the annual report of the 32 GLCs from 2005 to 2012 (pre-MCCG 2012) and from 2013 to 2020 (post-MCCG 2012). There was a total of 512 firm-year observations. The CG of post-MCCG 2012 has a greater impact on earnings per share (EPS) compared to pre-MCCG 2012. The IC of pre-MCCG 2012 has a greater impact on return on equity (ROE), Tobin's Q and EPS.
引用
收藏
页码：19 / 25
页数：7
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