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Corporate Governance, Bank Specific Characteristics, Banking Industry Characteristics,and Intellectual Capital (IC) Performance of Banks in Arab Gulf Cooperation Council (GCC) Countries

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  • Mahfoudh Abdul Karem Al-Musalli1

    ()
    (School of Accountancy, College of Business, Universiti Utara Malaysia, Kedah Malaysia)

  • Ku Nor Izah Ku Ismail2

    (School of Accountancy, College of Business, Universiti Utara Malaysia, Kedah Malaysia)

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    Abstract

    This paper examines the level of intellectual capital (IC) performance of listed banks in Arab Gulf Cooperation Council (GCC) countries using VAIC methodology and investigates the hypothesised impact of several corporate governance variables, bank specific characteristics and banking industry characteristics on IC performance. We extend previous research on determinants of IC performance by considering domestic and foreign strategic institutional ownership, bank specific characteristics and banking industry characteristics. Our findings show that board size, number of independent directors, family ownership and domestic strategic institutional ownership have significant relationship with IC performance. In addition, our study provides evidence that except for bank internationality, bank specific characteristics and banking industry characteristics play important roles in determining IC performance among GCC banks.

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    Bibliographic Info

    Article provided by Penerbit Universiti Sains Malaysia in its journal Asian Academy of Management Journal of Accounting and Finance.

    Volume (Year): 8 (2012)
    Issue (Month): Supp. 1 ()
    Pages: 115-135

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    Handle: RePEc:usm:journl:aamjaf00811_115-135

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    Web page: http://web.usm.my/aamj/
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    Related research

    Keywords: intellectual capital performance; value added intellectual coefficient (VAIC); banks; Gulf Cooperation Council (GCC);

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    1. Claessens, Stijn & Demirguc-Kunt, Asl[iota] & Huizinga, Harry, 2001. "How does foreign entry affect domestic banking markets?," Journal of Banking & Finance, Elsevier, vol. 25(5), pages 891-911, May.
    2. Allen Berger & Timothy Hannan, 1994. "The Efficiency Cost of Market Power in the Banking Industry: A Test of the 'Quiet Life' and Related Hypotheses," Center for Financial Institutions Working Papers 94-29, Wharton School Center for Financial Institutions, University of Pennsylvania.
    3. Mike Tayles & Richard H. Pike & Saudah Sofian, 2007. "Intellectual capital, management accounting practices and corporate performance: Perceptions of managers," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(4), pages 522-548, June.
    4. Luc Laeven & Ross Levine, 2008. "Bank Governance, Regulation, and Risk Taking," NBER Working Papers 14113, National Bureau of Economic Research, Inc.
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    6. May Y. Khamis & Abdullah Al-Hassan & Nada Oulidi, 2010. "The GCC Banking Sector," IMF Working Papers 10/87, International Monetary Fund.
    7. Ho, Carol-Anne & Williams, S. Mitchell, 2003. "International comparative analysis of the association between board structure and the efficiency of value added by a firm from its physical capital and intellectual capital resources," The International Journal of Accounting, Elsevier, vol. 38(4), pages 465-491.
    8. Turk-Ariss, Rima, 2009. "Competitive behavior in Middle East and North Africa banking systems," The Quarterly Review of Economics and Finance, Elsevier, vol. 49(2), pages 693-710, May.
    9. Belkacem Laabas and Walid Abdmoulah, . "Determinants of Arab Intraregional Foreign Direct Investments," API-Working Paper Series 0905, Arab Planning Institute - Kuwait, Information Center.
    10. Amy J. Hillman, 2000. "The Resource Dependence Role of Corporate Directors: Strategic Adaptation of Board Composition in Response to Environmental Change," Journal of Management Studies, Wiley Blackwell, vol. 37(2), pages 235-256, 03.
    11. Jasim Al-Ajmi & Hameeda Abo Hussain & Nadhem Al-Saleh, 2009. "Clients of conventional and Islamic banks in Bahrain: How they choose which bank to patronize," International Journal of Social Economics, Emerald Group Publishing, vol. 36(11), pages 1086-1112, October.
    12. James Keenan & Maria Aggestam, 2001. "Corporate Governance and Intellectual Capital: some conceptualisations," Corporate Governance: An International Review, Wiley Blackwell, vol. 9(4), pages 259-275, October.
    13. Pathan, Shams, 2009. "Strong boards, CEO power and bank risk-taking," Journal of Banking & Finance, Elsevier, vol. 33(7), pages 1340-1350, July.
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