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https://www.um.edu.mt/library/oar/handle/123456789/27337
Title: | The effects of board diversity on intellectual capital performance : an empirical study from knowledge-intensive companies in Indonesia |
Authors: | Komala, Imas Fuad |
Keywords: | Intellectual capital Corporate governance Knowledge economy -- Indonesia Boards of directors |
Issue Date: | 2017 |
Publisher: | Ahmet Gökgöz |
Citation: | Komala, I., & Fuad (2017). The effects of board diversity on intellectual capital performance : an empirical study from knowledge-intensive companies in Indonesia. Journal of Accounting, Finance and Auditing Studies, 3(4), 137-154. |
Abstract: | This study aims to investigate the effect of board diversities to the intellectual capital performance by also testing the board meetings effectiveness. Using the data from knowledge-intensive companies from 2012-2015, we found that board meetings effectiveness increase the positive effects of board diversities (i.e. gender, educational level, nationality and the extent of board independent) to the intellectual capital performance except nationality diversity. We however, cannot provide convincing evidence that nationality diversity affect the intellectual capital. The implications of our study indicate that corporate governance structure, particularly regarding the companies’ oversight function, have an important roles in enhancing the intellectual capital performance. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/27337 |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 4 Journal of Accounting, Finance and Auditing Studies, Volume 3, Issue 4 |
Files in This Item:
File | Description | Size | Format | |
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The_effects_of_board_diversity_on_intellectual_capital_performance_2017.pdf | 357.8 kB | Adobe PDF | View/Open |
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