Iranian Journal of Accounting, Auditing and Finance

Article 5, Volume 5, Issue 3 - Serial Number 16, January 0, Pages 65-81   

Document Type: Original Article

DOI: 10.22067/ijaaf.2021.40721

References

1. Adams, R.B. and Ferreira, D. (2009). Women in The Boardroom and Their Impact on Governance and Performance. Journal of Financial Economics, 94(2), 291-309. https://doi.org/10.1016/j.jfineco.2008.10.007
2. Alves, S. (2021). CEO duality, earnings quality and board independence. Journal of Financial Reporting and Accounting, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFRA-07-2020-0191
3. Andreeva, T., Garanina, T., Sáenz, J., Aramburu, N. and Kianto, A. (2021). Does country environment matter in the relationship between intellectual capital and innovation performance?. Journal of Business Research, 136(9), 263-273. https://doi.org/10.1016/j.jbusres.2021.07.038
4. Attarita, T., Dampitakseb, K. and Panmanee, P. (2017). Using SEM to Verify the Impacts of Board of Director Characteristics and Intellectual Capital Efficiency. A Case of Thailand-Listed Companies. International Journal of Applied Business and Economic Research, 15(10), 321-332.
5. Beasley, M.S. (1996). An Empirical Analysis of the Relation Between the Board of Director Composition and Financial Statement Fraud. The Accounting Review, 71(4), 443-465.
6. Beekes, W., Pope, P. and Young, S. (2004). The link between earnings timeliness, earnings conservatism and hoard composition. An International Review, 12(1), 47-59.https://doi.org/10.1111/j.1467-8683.2004.00342.x   
7. Bohdanowicz, L. and Urbanek, G.J. (2013). The Impact of Ownership Structure on Intellectual Capital Efficiency: Evidence from Polish Emerging Market. SSRN Electronic Journal, 13(10), 626-635. http://dx.doi.org/10.2139/ssrn.2372412
8. Bohren, O. and Strom, R. (2010). Governance and Politics: Regulating Independence and Diversity in the Board Room. Journal of Business Finance & Accounting, 37(9-10), 1281–1308. https://doi.org/10.1111/j.1468-5957.2010.02222.x
9. Bontis, N. (1998). Intellectual Capital: an Exploratory Study that Develops Measures and Models. Management Decision, 36(2), 63-76. https://doi.org/10.1108/00251749810204142
10. Brueckner, J., Bosak, J. and Lang, J.W.B. (2021). Connect vs conquer? CEO gender and implicit motives. Journal of Managerial Psychology, 36(1), 13-30. https://doi.org/10.1108/JMP-01-2019-0061
11. Campbell, K. and Mı´nguez-Vera, A. (2008). Gender Diversity in The Boardroom and Firm Financial Performance. Journal of Business Ethics, 83(3), 435–451. https://doi.org/10.1007/s10551-007-9630-y
12. Carter, D.A., D'Souza, F., Simkins, B. and Simpson, W. (2010). The gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance. Corporate Governance: An International Review, 18(5), 396–414.  https://doi.org/10.1111/j.1467-8683.2010.00809.x
13. Carter, A., Simkins, B.J. and Simpson, W.G. (2003). Corporate governance, board diversity and firm value. The Financial Review, 38(1), 33-53. https://doi.org/10.1111/1540-6288.00034
14. Chalu, H. (2021). Board characteristics, auditing characteristics and audit report lag in African Central Banks. Journal of Accounting in Emerging Economies, 11(4), 578-609. https://doi.org/10.1108/JAEE-09-2019-0173
15. Chen, M., Cheng, Sh. and Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital and firms' market value and financial performance. Journal of intellectual capital, 6(2), 159-176. https://doi.org/10.1108/14691930510592771
16. D'Amato, A. (2021). Does intellectual capital impact firms' capital structure? Exploring the role of firm risk and profitability. Managerial finance, 47(9), 1337-1356. https://doi.org/10.1108/MF-02-2020-0089
17. Debrah, Y.A., Oseghale, O.R. and Kweku, A. (2018). Human Capital Development, Innovation and International Competitiveness in Sub-Saharan Africa. https://www.palgrave.com/gb/book/9783319670133
18. Edvinsson, L. and Sullivan, P. (1997). Developing A model of Managing Intellectual Capital. European Management Journal, 14(4), 356-364. https://doi.org/10.1016/0263-2373(96)00022-9
19. Elsaid, E. and Ursel, N.D. (2011). CEO succession, gender and risk taking. Gender in Management, 26(7), 499-512. https://doi.org/10.1108/17542411111175478
20. Fama, E.F. and Jensen, M.C. (1983). Separation of Ownership and Control. Journal of Law and Economics, 26(2), 301-325. https://doi.org/1086/467037
21. Gogan, M.L. (2014). An Innovative Model for Measuring Intellectual Capital. Procedia - Social and Behavioral Sciences, 124(18), 194-199. https://doi.org/10.1016/j.sbspro.2014.02.477
22. Gomez-Mejia, L., Baixauli-Soler, J.S., Belda-Ruiz, M. and Sanchez-Marin, G. (2019). CEO stock options and gender from the behavioral agency model perspective: Implications for risk and performance. Management Research, 17(1), 68-88. https://doi.org/10.1108/MRJIAM-05-2018-0836
23. Ishak, and Al-Ebel, A.M. (2013). Board of Directors Information Asymmetry and Intellectual Capital Disclosure among Banks in Gulf Co-operation Council. Journal Pengurusan, 37, 33 - 43. http://ejournal.ukm.my/pengurusan/index
24. Jensen, M.C. and Mechling, W.H. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
25. Kalyta, p. (2011). Intellectual Capital, Corporate Governance, and Firm Value. https://corpgov.law.harvard.edu/2011/07/18/intellectual-capital-corporate-governance-and-firm-value/
26. Khong, J.-S., Hooy, C.-W. and Lye, C.-T. (2021). Board independence and private information-based trading: evidence from Malaysia. International Journal of Managerial Finance, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/IJMF-09-2020-0469
27. Klein, A. (2002). Audit Committee, Board of Director Characteristics, and Earnings Management. Journal of Accounting and Economics, 33(3), 375-401. https://doi.org/10.1016/S0165-4101(02)00059-9
28. Ku Ismail, K.N.I. and Al-musalli, M.A.K. (2012). Intellectual Capital Performance and Board Characteristics of GCC Banks. Procedia Economics and Finance, 2(2), 219-226. https://doi.org/10.1016/S2212-5671(12)00082-2
29. Ku Ismail, N.I.K., Abu Bakar, R. and Al-Musalli, M.A.K. (2016). Ownership Structure, Board Characteristics and Intellectual Capital Performance of Firms in Malaysia. Advanced Science Letters, 22(5), 1540-1543. https://doi.org/1166/asl.2016.6671
30. Liu, G., Pang, L. and Kong, D. (2017). Effects of human capital on the relationship between export and firm innovation. Chinese Management Studies, 11(2), 322-345. https://doi.org/10.1108/CMS-01-2017-0020
31. Lswati, S. and Anshori, M. (2007). The influence of intellectual capital to financial performance at insurance companies in Jakarta Stock Exchange (JSE). Proceedings of the 13th Asia Pacific Management Conference, Melbourne, Australia, 1393 – 1399.
32. Marr, B. (2004). Measuring and benchmarking intellectual capital. Benchmarking: An International Journal, 11(6), 559-570. https://doi.org/10.1108/14635770410566474
33. Mthanti, T. and Ojah, K. (2018). Institutions, human capital and entrepreneurial orientation: implications for growth policy. Journal of Entrepreneurship and Public Policy, 7(2), 135-160. https://doi.org/10.1108/JEPP-D-18-00002
34. Nicholson, G.J. and Kiel, G.C. (2003). Board Composition and Corporate Performance: How the Australian Experience Informs Contrasting Theories of Corporate Governance. Corporate Governance: An International Review, 11(3), 189-205.     https://doi.org/10.1111/1467-8683.00318
35. Oba, V.C., Ibikunle, J. and Damagum, Y.M. (2013). The Impact of Board Mechanisms on Intellectual Capital Disclosures in Nigeria. Journal of Accounting and Management, 3(1), 65-80.
36. Ozbek, O.V. and Boyd, B. (2020). The influence of CEO duality and board size on the market value of spun-off subsidiaries: The contingency effect of firm size. Journal of Strategy and Management, 13(3), 333-350. https://doi.org/10.1108/JSMA-03-2019-0039
37. Peasnell, K.V., Pope, P.F. and Young, S. (2000). Accrual Management to Meet Earnings Targets. The British Accounting Review, 32(4), 415-445. https://doi.org/10.1006/bare.2000.0134
38. Potharla, S. and Amirishetty, B. (2021). Non-linear relationship of board size and board independence with firm performance – evidence from India. Journal of Indian Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIBR-06-2020-0180
39. Rashid, A. (2021). Board independence and corporate social responsibility reporting: mediating role of stakeholder power. Management Research Review, 44(8), 1217-1240. https://doi.org/10.1108/MRR-09-2020-0590
40. Rezaei, G., Mardani, A., Senin, A.A., Wong, K.Y., Sadeghi, L., Najmi, M. and Shaharoun, A.M. (2018). Relationship between culture of excellence and organisational performance in Iranian manufacturing companies. Total Quality Management & Business Excellence, 29(1-2), 94-115. https://doi.org/10.1080/14783363.2016.1168692
41. Rodrigues, L.L., Tejedo-Romero, F. and Craig, R. (2016). Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal. International Journal of Disclosure and Governance, 14(1), 1-29. https://doi.org/1057/jdg.2015.20
42. Safieddine, A., Jamali, D. and Noureddine, S. (2009). Corporate Governance and Intellectual capita: Evidence from an academic institution. Corporate governance, 9(2), 146-157. https://doi.org/10.1108/14720700910946596
43. Salehi, M., Enayati, G. and Javadi, P. (2014). The Relationship between Intellectual Capital with Economic Value Added and Financial Performance. Iranian Journal of Management Studies, 7(2), 259-283. https://doi.org/22059/ijms.2014.36618
44. Salehi, M., Fahimi, M.A., Zimon, G. and Homayoun, S. (2021). The effect of knowledge management on intellectual capital, social capital, and firm innovation. Journal of Facilities Management, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFM-06-2021-0064
45. Samaha, KH., Khlif, H. and Hussaineyc, KH. (2015). The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 24(1), 13-28. https://doi.org/10.1016/j.intaccaudtax.2014.11.001
46. Sardo, F. and Serrasqueiro, F. (2018). Intellectual capital, growth opportunities, and financial performance in European firms: Dynamic panel data analysis. Journal of Intellectual Capital, 19(4), 747-767. https://doi.org/10.1108/JIC-07-2017-0099
47. Shan, Y.G. (2019). Managerial ownership, board independence and firm performance. Accounting Research Journal, 32(2), 203-220. https://doi.org/10.1108/ARJ-09-2017-0149
48. Shukla, A., Narayanasamy, S. and Krishnakumar, R. (2020). Impact of board size on the accounting returns and the asset quality of Indian banks. International Journal of Law and Management, 62(4), 297-313. https://doi.org/10.1108/IJLMA-12-2018-0271
49. Smith, A. (1937). The wealth of nations. Cannan Edition, NY. Modern Library.
50. Stewart, T. (1997). Intellectual Capital: The New Wealth of Nations. Doubleday dell publishing group, New York, NY
51. Ting, H.-I. (2021). CEO gender, power and bank performance: evidence from Chinese banks. Journal of Enterprising Communities: People and Places in the Global Economy, 15(1), 155-176. https://doi.org/10.1108/JEC-04-2020-0065
52. Torre, E.D., Zatzick, C.D., Sikora, D. and Solari, L. (2017). Workforce churning, human capital disruption, and organisational performance in different technological contexts. Human Resource Management Journal, 28(1), 112-127. https://doi.org/10.1111/1748-8583.12167
53. Troise, C., Matricano, D., Sorrentino, M. and Candelo, E. (2021). Investigating investment decisions in equity crowdfunding: The role of projects' intellectual capital. European Management Journal. https://doi.org/10.1016/j.emj.2021.07.006
54. Wang, J. (2008). Investigating market value and intellectual capital for S& P 500. Journal of Intellectual Capital, 9(4), 546-563. https://doi.org/10.1108/14691930810913159
55. Xie, B., Davidson, W.N. and Dadalt, P.J. (2003). Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee. Journal of Corporate Finance, 9(3), 295-316. https://doi.org/10.1016/S0929-1199(02)00006-8

Zahedi, M.R. and Naghdi Khanachah, S. (2021). The effect of knowledge management processes on organisational innovation through intellectual capital development in Iranian industrial organisations. Journal of Science and Technology Policy Management, 12(1),  86. https://doi.org/10.1108/JSTPM-11-2019-0113