The Contribution of Independent Board of Directors to the Firm' Intellectual Capital

被引：0

作者：

Buallay, Amina ^{[1
,2
]}

Hamdan, Allam ^{[2
]}

Zureigat, Qasim ^{[2
,3
]}

Al-Hayale, Talal ^{[4
]}

机构：

[1] Brunel Univ, London, England

[2] Ahlia Univ, Manama, Bahrain

[3] Sulaiman AlRajhi Coll, Alqassim, Saudi Arabia

[4] Univ Windsor, Windsor, ON, Canada

来源：

PROCEEDINGS OF THE 10TH EUROPEAN CONFERENCE ON INTANGIBLES AND INTELLECTUAL CAPITAL (ECIIC 2019) | 2019年

关键词：

Board of Directors Independence; Intellectual Capital; Structural Capital Efficiency; Capital Employed Efficiency; Human Capital Efficiency; CORPORATE GOVERNANCE; EMPIRICAL-EVIDENCE; PERFORMANCE; DISCLOSURE; BANKS;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study aims to examine the relationship between board of director's independence and intellectual capital efficiency. The study used a panel data for three years (2012 to 2014) for 171 listed firms in Saudi Arabia market resulting in 489 observations. Multiple regression approach was used under fixed-effect method. The findings reveal that the board of director's independence positively impact the Structural Capital Efficiency SCE and Capital Employed Efficiency CEE.

引用

页码：49 / 56

页数：8

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