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Shaval, Hossien, Rouhi, Safoura. (1400). The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq. سامانه مدیریت نشریات علمی, 5(3), 65-81. doi: 10.22067/ijaaf.2021.40721
Hossien Shaval; Safoura Rouhi. "The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq". سامانه مدیریت نشریات علمی, 5, 3, 1400, 65-81. doi: 10.22067/ijaaf.2021.40721
Shaval, Hossien, Rouhi, Safoura. (1400). 'The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq', سامانه مدیریت نشریات علمی, 5(3), pp. 65-81. doi: 10.22067/ijaaf.2021.40721
Shaval, Hossien, Rouhi, Safoura. The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq. سامانه مدیریت نشریات علمی, 1400; 5(3): 65-81. doi: 10.22067/ijaaf.2021.40721

The Effect of Board Characteristics on Intellectual Capital: Case of Iran and Iraq

Iranian Journal of Accounting, Auditing and Finance
مقاله 5، دوره 5، شماره 3 - شماره پیاپی 16، آبان 2021، صفحه 65-81    اصل مقاله (1.07 M)
نوع مقاله: Original Article
شناسه دیجیتال (DOI): 10.22067/ijaaf.2021.40721
نویسندگان
Hossien Shaval1؛ Safoura Rouhi* 2
1Economics and Administrative Sciences, Baghdad University, Baghdad, Iraq
2Economics and Administrative Sciences, Khayyam University, Mashhad, Iran
چکیده
 The present study is concerned about the relationship between the board characteristics and intellectual capital efficiency in companies listed on the Iran and Iraq Stock Markets.
A multivariate regression model is used for this study. Research hypotheses were tested using a 903 firm-year observation sample from the Tehran Stock Exchange and 280 firm-year observations from the Iraq Stock Exchange during 2012-2018 for both counties based on multiple regression patterns and pooled data techniques. The results show that there is a significant relationship between board characteristics and efficiency of intellectual capital, which means there is a negative and significant relationship between the board independence, the board size, CEO ownership, and CEO gender, and intellectual capital and a positive and meaningful relationship between CEO change and intellectual capital both in Iran and Iraq. However, while the relationship between board independence and intellectual capital is negative in Iraq, such a relationship is positive and significant in Iran.
کلیدواژه‌ها
Intellectual Capital؛ Human Capital Efficiency؛ Structural Capital Efficiency؛ Communicational؛ Capital Efficiency؛ Board Characteristics
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