IDEAS home Printed from https://ideas.repec.org/a/vrs/ijomae/v55y2019i4p319-330n3.html
   My bibliography  Save this article

Corporate governance vs management of the intellectual capital of banks: Structural equation modeling (SEM)

Author

Listed:
  • Smuda-Kocoń Marlena

    (University of Economics in Katowice, College of Management, Poland)

Abstract

The aim of this paper is to identify basic relationships between intellectual capital efficiency in banks, their corporate governance, and their financial performance. Examining these relationships seems justified as up to now the topic has been investigated relatively rarely.

Suggested Citation

  • Smuda-Kocoń Marlena, 2019. "Corporate governance vs management of the intellectual capital of banks: Structural equation modeling (SEM)," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 55(4), pages 319-330, December.
    • Handle: RePEc:vrs:ijomae:v:55:y:2019:i:4:p:319-330:n:3
    DOI: 10.2478/ijme-2019-0022
    as

    Download full text from publisher

    File URL: https://doi.org/10.2478/ijme-2019-0022
    Download Restriction: no
    File URL: https://libkey.io/10.2478/ijme-2019-0022?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Bob Tricker, 2000. "Editorial 2020 Vision: on corporate structures in 21st century," Corporate Governance: An International Review, Wiley Blackwell, vol. 8(1), pages 2-6, January.
    2. 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.
    3. 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.
    4. 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," The International Journal of Accounting, Elsevier, vol. 38(4), pages 499-502.
    5. Rooney, Jim & Dumay, John, 2016. "Intellectual capital, calculability and qualculation," The British Accounting Review, Elsevier, vol. 48(1), pages 1-16.
    6. Roberto Garcia-Castro & Miguel Ariño & Miguel Canela, 2010. "Does Social Performance Really Lead to Financial Performance? Accounting for Endogeneity," Journal of Business Ethics, Springer, vol. 92(1), pages 107-126, March.
    7. Switzer, Lorne N. & Tu, Qiao & Wang, Jun, 2018. "Corporate governance and default risk in financial firms over the post-financial crisis period: International evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 52(C), pages 196-210.
    8. Belén Díaz Díaz & Samuel O. Idowu & Philip Molyneux (ed.), 2018. "Corporate Governance in Banking and Investor Protection," CSR, Sustainability, Ethics & Governance, Springer, number 978-3-319-70007-6, May.
    9. Lúcia Lima Rodrigues & Francisca Tejedo-Romero & Russell Craig, 2017. "Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(1), pages 1-29, February.
    10. Grant Kirkpatrick, 2009. "The corporate governance lessons from the financial crisis," OECD Journal: Financial Market Trends, OECD Publishing, vol. 2009(1), pages 61-87.
    11. 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.
    12. Zagorchev, Andrey & Gao, Lei, 2015. "Corporate governance and performance of financial institutions," Journal of Economics and Business, Elsevier, vol. 82(C), pages 17-41.
    13. Martin Hilb, 2006. "New Corporate Governance," Springer Books, Springer, edition 0, number 978-3-540-28168-9, September.
    Full references (including those not matched with items on IDEAS)

    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. Vincenzo Scafarto & Federica Ricci & Elisabetta Magnaghi & Salvatore Ferri, 2021. "Board structure and intellectual capital efficiency: does the family firm status matter?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 841-878, September.
    2. Stefania Veltri & Romilda Mazzotta, 2016. "The Association of Board Composition, Intellectual Capital and Firm Performance in a High Ownership Concentration Context: Evidence from Italy," International Journal of Business and Management, Canadian Center of Science and Education, vol. 11(10), pages 317-317, September.
    3. Farhad Shahveisi & Farshid Khairollahi & Mohammad Alipour, 2017. "Does ownership structure matter for corporate intellectual capital performance? An empirical test in the Iranian context," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 7(1), pages 67-91, April.
    4. Mahfoudh Abdul Karem Al-Musalli1 & Ku Nor Izah Ku Ismail2, 2012. "Corporate Governance, Bank Specific Characteristics, Banking Industry Characteristics,and Intellectual Capital (IC) Performance of Banks in Arab Gulf Cooperation Council (GCC) Countries," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 8(Supp. 1), pages 115-135.
    5. 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).
    6. 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.
    7. 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.
    8. Pornanong Budsaratragoon & Boonlert Jitmaneeroj, 2021. "Corporate Sustainability and Stock Value in Asian–Pacific Emerging Markets: Synergies or Tradeoffs among ESG Factors?," Sustainability, MDPI, vol. 13(11), pages 1-25, June.
    9. Muhammad Akbar Ilma & Murtanto Murtanto, 2022. "Bank role in preventing money laundering and cyber security," Technium Social Sciences Journal, Technium Science, vol. 37(1), pages 287-299, November.
    10. Dong, Yizhe & Girardone, Claudia & Kuo, Jing-Ming, 2017. "Governance, efficiency and risk taking in Chinese banking," The British Accounting Review, Elsevier, vol. 49(2), pages 211-229.
    11. 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.
    12. Luca Bellardini & Pierluigi Murro & Daniele Previtali, 2019. "The Risk Weighted Ownership Index: an ex-ante measure of banks' risk and performance," Working Papers CASMEF 1904, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    13. 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.
    14. 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.
    15. Collins G. Ntim & Kwaku K. Opong & Jo Danbolt & Dennis A. Thomas, 2012. "Voluntary corporate governance disclosures by post‐Apartheid South African corporations," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(2), pages 122-144, September.
    16. 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.
    17. 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.
    18. Komath, Muhammed Aslam Chelery & Doğan, Murat & Sayılır, Özlem, 2023. "Impact of corporate governance and related controversies on the market value of banks," Research in International Business and Finance, Elsevier, vol. 65(C).
    19. Khuram Shahzad & Syed Quaid Ali Shah & Fong-Woon Lai & Ahmad Ali Jan & Syed Azmat Ali Shah & Muhammad Kashif Shad, 2023. "Exploring the nexus of corporate governance and intellectual capital efficiency: from the lens of profitability," Quality & Quantity: International Journal of Methodology, Springer, vol. 57(3), pages 2447-2468, June.
    20. Marina Brogi & Valentina Lagasio, 2019. "Do bank boards matter? A literature review on the characteristics of banks' board of directors," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 13(3), pages 244-274.

    More about this item

    Keywords

    corporate governance; intellectual capital; structural equation modeling;
    All these keywords.

    JEL classification:

    • G14 - Financial Economics - - General Financial Markets - - - Information and Market Efficiency; Event Studies; Insider Trading
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

    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:vrs:ijomae:v:55:y:2019:i:4:p:319-330:n:3. 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: Peter Golla (email available below). General contact details of provider: http://kolegia.sgh.waw.pl/en/KGS/Pages/default.aspx .

    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.