Books and journals Case studies Expert Briefings Open Access
Advanced search

Board diversity and intellectual capital performance: The moderating role of the effectiveness of board meetings

Mahfoudh Abdul Karem Mahfoudh Al-Musali (School of Accounting, University Utara Malaysia, Sintok, Malaysia)
Ku Nor Izah Ku Ismail (School of Accounting, University Utara Malaysia, Sintok, Malaysia)

Accounting Research Journal

ISSN: 1030-9616

Publication date: 2 November 2015

Abstract

Purpose

The purpose of this paper is to investigate if the effectiveness of board meetings moderates the relationship between board diversity (in terms of educational level and nationality) and intellectual capital (IC) performance.

Design/methodology/approach

The empirical data are drawn from banks’ annual reports over the three-year period of 2008 to 2010. Public’s value-added intellectual coefficient method is applied to measure IC performance. The frequency of board meetings is used a proxy for board meeting effectiveness.

Findings

Based on the hierarchical regression analysis, our results do not support the hypothesis that the effect of board diversity on IC performance is positive as the effectiveness of board meetings increases.

Practical implications

Findings of this study indicate that there is a need for more effective meetings through providing appropriate and sufficient information to directors, particularly in strategic issues such as those related to IC that could make board members better prepared and more involved in meetings.

Originality/value

This study adds to the literature, as it is the first study that explores the variables that could affect the relationship between board diversity and IC performance in the context of banks.

Keywords

  • VAIC
  • GCC banks
  • Board meetings
  • Intellectual capital performance
  • Board diversity

Acknowledgements

The authors wish to express their gratitude to Universiti Utara Malaysia for funding this research.

Citation

Al-Musali, M.A.K.M. and Ku Ismail, K.N.I. (2015), "Board diversity and intellectual capital performance: The moderating role of the effectiveness of board meetings", Accounting Research Journal, Vol. 28 No. 3, pp. 268-283. https://doi.org/10.1108/ARJ-01-2014-0006

Download as .RIS

Publisher

:

Emerald Group Publishing Limited

Copyright © 2015, Emerald Group Publishing Limited

Please note you do not have access to teaching notes

You may be able to access teaching notes by logging in via Shibboleth, Open Athens or with your Emerald account.
Login
If you think you should have access to this content, click the button to contact our support team.
Contact us

To read the full version of this content please select one of the options below

You may be able to access this content by logging in via Shibboleth, Open Athens or with your Emerald account.
Login
To rent this content from Deepdyve, please click the button.
Rent from Deepdyve
If you think you should have access to this content, click the button to contact our support team.
Contact us
Emerald Publishing
  • Opens in new window
  • Opens in new window
  • Opens in new window
  • Opens in new window
© 2021 Emerald Publishing Limited

Services

  • Authors Opens in new window
  • Editors Opens in new window
  • Librarians Opens in new window
  • Researchers Opens in new window
  • Reviewers Opens in new window

About

  • About Emerald Opens in new window
  • Working for Emerald Opens in new window
  • Contact us Opens in new window
  • Publication sitemap

Policies and information

  • Privacy notice
  • Site policies
  • Modern Slavery Act Opens in new window
  • Chair of Trustees governance statement Opens in new window
  • COVID-19 policy Opens in new window
Manage cookies

We’re listening — tell us what you think

  • Something didn’t work…

    Report bugs here

  • All feedback is valuable

    Please share your general feedback

  • Member of Emerald Engage?

    You can join in the discussion by joining the community or logging in here.
    You can also find out more about Emerald Engage.

Join us on our journey

  • Platform update page

    Visit emeraldpublishing.com/platformupdate to discover the latest news and updates

  • Questions & More Information

    Answers to the most commonly asked questions here