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Keywords: Return on equity
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Journal Articles
Intellectual capital and financial performance: does board size and independent directors matter? An empirical enquiry
Available to PurchaseSyed Quaid Ali Shah, Fong Woon Lai, Muhammad Tahir, Muhammad Kashif Shad, Salaheldin Hamad, Syed Emad Azhar Ali
Journal of Islamic Accounting and Business Research (2026) 17 (2): 274–296.
Published: 26 March 2024
... in the banking industry, it is vital to understand the effect of IC on financial performance. This study aims to investigate the effect of IC on return on equity (ROE), with a unique emphasis on the moderating role of board attributes. Previous studies have overlooked this moderating role. Design/methodology...
