Article2019

The relationship between corporate governance and intellectual capital

52 citations0/0 files storedInternational Journal of Law and Management

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Intellectual Capital and Performance Analysis Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

Purpose The purpose of this study is to examine the moderating role of firm size on the relationship between corporate governance (CG) and intellectual capital (IC) efficiency. Design/methodology/approach The methodology was a pooled data for three years (2012-2014) for 171 listed firms, resulting in 489 observations. Findings The findings revealed that the inclusion of firm size as a moderating variable has influenced positively only the relationship between CG principles and capital employed efficiency (CEE). Further, the finding showed that the two IC components namely, human capital efficiency and structural capital efficiency, tend to be higher with firms that high level of CG adoption. However, CEE tends to be higher with firms that have lower level of CG adoption. Other finding shows that CG index was significant with the three IC components. Originality/value Such information will help the stakeholders, investors, decision-makers, regulators, policymakers and scholars to improve their knowledge about IC. Furthermore, it will be useful for firms to place their priorities regarding the internal system and financial plans for effective and efficient use of CG and IC.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1987Co-Integration and Error Correction: Representation, Estimation, and Testing 2012Endogeneity and the dynamics of internal corporate governance 2010The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey 2003Corporate governance, investor protection, and performance in emerging markets 2003Intellectual capital and traditional measures of corporate performance 2000Intellectual capital: Australian annual reporting practices 2008Intellectual capital disclosure and corporate governance structure in UK firms

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