Template-Type: ReDIF-Article 1.0
Author-Name: Mahfoudh Abdul Karem Al-Musalli1
Author-Workplace-Name: School of Accountancy, College of Business, Universiti Utara Malaysia, Kedah Malaysia
Author-Email: mmusalli@yahoo.com 
Author-Name: Ku Nor Izah Ku Ismail2 
Author-Workplace-Name: School of Accountancy, College of Business, Universiti Utara Malaysia, Kedah Malaysia
Title: Corporate Governance, Bank Specific Characteristics, Banking Industry Characteristics,and Intellectual Capital (IC) Performance of Banks in Arab Gulf Cooperation Council (GCC) Countries
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. 
Classification-JEL:
Keywords: intellectual capital performance, value added intellectual coefficient (VAIC), banks, Gulf Cooperation Council (GCC) 
Pages: 115-135
Volume: 8
Issue: Supp. 1
Year: 2012
File-URL: http://web.usm.my/journal/aamjaf/vol%208-s1-2012/8-s1-6.pdf
File-Format: Application/pdf
Handle: RePEc:usm:journl:aamjaf00811_115-135