IDEAS home Printed from https://ideas.repec.org/a/eee/accoun/v38y2003i4p493-497.html

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: A discussion

Author

Listed:
  • Khurana, Inder K.

Abstract

No abstract is available for this item.

Suggested Citation

  • Khurana, Inder K., 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: A discussion," The International Journal of Accounting, Elsevier, vol. 38(4), pages 493-497.
    • Handle: RePEc:eee:accoun:v:38:y:2003:i:4:p:493-497
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(03)00075-X
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    References listed on IDEAS

    as
    1. 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.
    2. Ho, Carol-Anne & Williams, S. Mitchell, 2003. "Reply to "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: A discussion"," The International Journal of Accounting, Elsevier, vol. 38(4), pages 499-502.
    3. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
    4. Benjamin E. Hermalin & Michael S. Weisbach, 2003. "Boards of directors as an endogenously determined institution: a survey of the economic literature," Economic Policy Review, Federal Reserve Bank of New York, vol. 9(Apr), pages 7-26.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ho, Carol-Anne & Williams, S. Mitchell, 2003. "Reply to "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: A discussion"," The International Journal of Accounting, Elsevier, vol. 38(4), pages 499-502.
    2. Whalley, Jason & Garrett, Janette & Vialle, Pierre, 2015. "An exploratory study of the board composition of European incumbent telecommunication operators," 26th European Regional ITS Conference, Madrid 2015 127197, International Telecommunications Society (ITS).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Zeineb Ouni & Jamal Ben Mansour & Sana Arfaoui, 2022. "Corporate Governance and Financial Performance: The Interplay of Board Gender Diversity and Intellectual Capital," Sustainability, MDPI, vol. 14(22), pages 1-22, November.
    2. Ahmad Yousef Areiqat, 2019. "Intellectual Capital in light of Creativity and Competitiveness: Overview of Organizations’ Intangible Assets," The Journal of Social Sciences Research, Academic Research Publishing Group, vol. 5(7), pages 1135-1143, 07-2019.
    3. Homayara Latifa Ahmed & Md. Jahangir Alam & Saeed Alamgir Jafar & Sawlat Hilmi Zaman, 2008. "A Conceptual Review on Corporate Governance and its Effect on Firm's Performance: Bangladesh Perspective," AIUB Bus Econ Working Paper Series AIUB-BUS-ECON-2008-10, American International University-Bangladesh (AIUB), Office of Research and Publications (ORP), revised Mar 2008.
    4. Naeem Tabassum & Satwinder Singh, 2020. "Corporate Governance and Organisational Performance," Springer Books, Springer, number 978-3-030-48527-6, May.
    5. Bushman, Robert & Chen, Qi & Engel, Ellen & Smith, Abbie, 2004. "Financial accounting information, organizational complexity and corporate governance systems," Journal of Accounting and Economics, Elsevier, vol. 37(2), pages 167-201, June.
    6. Collins Ntim, 2015. "Board diversity and organizational valuation: unravelling the effects of ethnicity and gender," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 167-195, February.
    7. Zhao, Tianjiao & Xiao, Xiang, 2019. "The impact of corporate social responsibility on financial constraints: Does the life cycle stage of a firm matter?," International Review of Economics & Finance, Elsevier, vol. 63(C), pages 76-93.
    8. Mina Zare & Mahmoud Moeinadin & Forough Heyrani, 2014. "Investigating the Relationship between Board Characteristics and the Sustainable Development of Companies Listed at Tehran Stock Exchange," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(6), pages 384-401, June.
    9. Antonio Davila & Fernando Penalva, 2006. "Governance structure and the weighting of performance measures in CEO compensation," Review of Accounting Studies, Springer, vol. 11(4), pages 463-493, December.
    10. Paolo, Santella & Carlo, Drago & Giulia, Paone, 2007. "Who cares about Director Independence?," MPRA Paper 2288, University Library of Munich, Germany.
    11. Filippo Vitolla & Nicola Raimo & Arcangelo Marrone & Michele Rubino, 2020. "The role of board of directors in intellectual capital disclosure after the advent of integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2188-2200, September.
    12. Hu, Jinshuai & Kim, Jeong-Bon, 2019. "The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries: The role of investor protection," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 91-107.
    13. Pant, Abhay & Nidugala, Ganesh Kumar, 2022. "Board characteristics and efficiency of value added by banks: Evidence from an emerging economy," Journal of Asian Economics, Elsevier, vol. 79(C).
    14. Bai, Chong-En & Liu, Qiao & Lu, Joe & Song, Frank M. & Zhang, Junxi, 2004. "Corporate governance and market valuation in China," Journal of Comparative Economics, Elsevier, vol. 32(4), pages 599-616, December.
    15. Muhammad Nadeem & Christopher Gan & Cuong Nguyen, 2018. "The Importance of Intellectual Capital for Firm Performance: Evidence from Australia," Australian Accounting Review, CPA Australia, vol. 28(3), pages 334-344, September.
    16. Mangena, Musa & Chamisa, Eddie, 2008. "Corporate governance and incidences of listing suspension by the JSE Securities Exchange of South Africa: An empirical analysis," The International Journal of Accounting, Elsevier, vol. 43(1), pages 28-44, March.
    17. Erkens, David H. & Hung, Mingyi & Matos, Pedro, 2012. "Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide," Journal of Corporate Finance, Elsevier, vol. 18(2), pages 389-411.
    18. Mete KARAYEL & Mesut DOGAN, 2016. "Board Composition and Firm Performance: Evidence from BIST 100 Companies in Turkey," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 33-40.
    19. Bharathi Kamath, 2019. "Impact of corporate governance characteristics on intellectual capital performance of firms in India," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(1), pages 20-36, March.
    20. Juhi Gupta & Payal Rathore & Smita Kashiramka, 2023. "Impact of Intellectual Capital on the Financial Performance of Innovation-Driven Pharmaceutical Firms: Empirical Evidence from India," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 14(2), pages 1052-1076, June.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:38:y:2003:i:4:p:493-497. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620179 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.