...Santi Gopal Maji; Hirak Jyoti Nath Purpose Insight from the propositions of resource-based view, upper echelon theory and critical mass theory, this study aims to present a mixed methods exploration of the nexus between board gender diversity and intellectual capital disclosure in the context...

... of board gender diversity ( BGD ) on environmental, social and governance ( ESG ) performance through intellectual capital ( IC ). Design/methodology/approach The study investigates a sample of 41 IBs over the period 2016–2022. To ensure a comprehensive and nuanced analysis, it uses a diverse set...

...Muhammad Farooq; Shoukat Ali; Qadri Al Jabri; Umar Arshad Purpose This study aims to assess the impact of intellectual capital ( IC ) on firm engagement in corporate social responsibility ( CSR ) activities. This study also examines the role of board gender diversity ( BGD ) as a moderating...

... management practices on a firm’s intellectual capital performance. Conceptually, this study adopts the value-added intellectual coefficient (VAIC) construct and disentangles intellectual capital into its threefold dimensions of human capital, structural capital, and capital employed efficiency - HCE, SCE...

...Elisabete Neves; Maria Rego; Catarina Proença; António Pinto Purpose This study aims to analyze the performance determinants of the listed companies in the Iberian Peninsula, focusing on the effect of intellectual capital and gender diversity on the board of directors. Design/methodology...

...Ejaz Aslam; Aziz Ur Rehman; Anam Iqbal Purpose The purpose of this study is to investigate the mediating role of intellectual capital (IC) on the association between corporate governance mechanism (CGM) and the financial efficiency of Islamic banks (Z-score, net investment income and loan...

...Muhammad Farooq; Naeem Ahmad Purpose This study aims to examine the moderating effect of intellectual capital (IC) in the relationship between board characteristics and firm performance of non-financial firms listed on the Pakistan Stock Exchange (PSX) from 2010 to 2019. Design/methodology...

... the following hypotheses: H 2.2: A higher number of non-executive directors has a greater influence on the performance of IBs. Corporate governance Intellectual capital OIC countries 2SYS-GMM Islamic bank performance Islamic banking is the fastest-growing segment...

...Gianluca Ginesti Purpose This study aims to explore the relationship between top management characteristics and intellectual capital (IC) performance of small companies. Design/methodology/approach This research offers an empirical investigation into a unique sample of 135 small Italian...

...Dogan Altuner; Saban Çelik; Tuna Can Güleç Purpose – The purpose of present study is to explore the linkages among Intellectual Capital (IC), Corporate Governance (CG) and Corporate Social Responsibility (CSR) through direct and indirect empirical inquiry. Design/methodology/approach...

...Assem Safieddine; Dima Jamali; Sarah Noureddine Purpose The purpose of this paper is to examine the relationship between intellectual capital (IC) and corporate governance (CG) in a university setting. In particular, the aim is to argue that the lack of good CG can lead to an inability...

... theory in isolation from the others. To address this concern, we provide a model of board effectiveness that uses the construct of board intellectual capital to integrate the predominant theories of corporate governance and illustrate how the board can drive corporate performance. We further contend...