The Moderation Role of Board Interlocking on the Relationship Between Intellectual Capital and Firm Performance

被引：0

作者：

Hamdan, Allam Mohammed ^{[1
]}

Khamis, Reem ^{[2
]}

AlDhaen, Esra ^{[1
]}

Masfaka, Mohamad Mustafa ^{[3
]}

机构：

[1] Ahlia Univ, Manama, Bahrain

[2] Brunel Univ, London, England

[3] Appl Sci Univ, Manama, Bahrain

来源：

PROCEEDINGS OF THE 19TH EUROPEAN CONFERENCE ON KNOWLEDGE MANAGEMENT (ECKM 2018), VOLS 1 AND 2 | 2018年

关键词：

intellectual capital; board interlocking; firm performance; DIRECTOR; IMPACT;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study aims to investigate the relationship between board interlocking and intellectual capital as well as firm performance. This study was conducted at 131 firms from Saudi Arabia financial market for the period 2017. To measure intellectual capital VAIC Model was adopted and Return on Assets ROA to measure the firm performance. Board interlocking was measured using number of interlocks and number of interlocks per board member. The study findings supported by evidence illustrating the relationship between only one factor of intellectual capital and firm performance which is Human Capital Efficiency. Results also manifest the board interlocking does not affect the relationship between intellectual capital and firm performance.

引用

页码：300 / 307

页数：8

共 25 条

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