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The Mediating Role of Intellectual Capital in Corporate Governance and the Corporate Performance Relationship

Mediterranean Journal of Social Sciences

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Field Value
 
Title The Mediating Role of Intellectual Capital in Corporate Governance and the Corporate Performance Relationship
 
Creator Saeed, Sohail
Abdul Rasid, Siti Zaleha
Basiruddin, Rohaida
 
Description Corporate governance significantly effects corporate performance and this relationship is established through number of studies theoretically and empirically conducted in this field. Also, there are studies which show the relationship between corporate governance and intellectual capital performance. Furthermore, intellectual capital performance positively effects corporate performance as shown in the previous studies. These relationships trigger this study to explore the role of intellectual capital as a mediator between corporate governance and corporate performance relationship. This study focuses on the idea that governance measures, board of directors in this study, can contribute to the intellectual capital efficiency of the companies which in turn results in higher corporate performance. A single structural model of corporate governance, intellectual capital and corporate performance is conceptualized. In the model, board of directors, variables are taken as governance measures, Value Added Intellectual Coefficient (VAICTM) as intellectual capital performance measure and traditional financial measures as corporate performance measures. It is intellectual capital resources which act as mechanism through which the corporate governance is able to influence the corporate performance. Intellectual capital is taken as mediator to confirm that IC properly mediates the CG and performance relationship conceptually. This study will be beneficial for the research community to combine different areas of study under one model. This study will suggest the management and other regulatory bodies to understand the importance of intellectual capital along with governance and performance.
DOI: 10.5901/mjss.2015.v6n5p209
 
Publisher Mediterranean Journal of Social Sciences
 
Contributor —
 
Date 2015-09-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier https://www.mcser.org/journal/index.php/mjss/article/view/7480
 
Source Mediterranean Journal of Social Sciences; Vol 6, No 5: September 2015; 209
 
Language eng
 
Relation https://www.mcser.org/journal/index.php/mjss/article/view/7480/7162
 
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