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The moderating role of corporate governance on the relationship between intellectual capital efficiency and firm's performance: evidence from Saudi Arabia

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  • Allam Mohammed Hamdan
  • Amina Mohammed Buallay
  • Bahaaeddin Ahmed Alareeni

Abstract

This study examined the moderating role of corporate governance on the interaction between intellectual capital efficiency and financial, operational and market performance. The study used a pooled data of 171 firms listed on the Saudi Stock Exchange during the period from 2012 to 2014. Multiple regression approach was incorporated under fixed-effect method. The findings revealed that the inclusion of corporate governance as a moderating variable has influenced positively the relationship between intellectual capital components and financial, operational and market performance. In addition, only capital employed efficiency positively affects financial performance, while structural capital efficiency and capital employed efficiency positively affect the operational performance. As for market performance, it was affected positively by all the Intellectual capital components. Further, the findings showed that the larger firms, the higher level of human capital efficiency, and smaller firms, the higher level of structural capital and capital employed efficiency.

Suggested Citation

  • Allam Mohammed Hamdan & Amina Mohammed Buallay & Bahaaeddin Ahmed Alareeni, 2017. "The moderating role of corporate governance on the relationship between intellectual capital efficiency and firm's performance: evidence from Saudi Arabia," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 14(4), pages 295-318.
    • Handle: RePEc:ids:ijlica:v:14:y:2017:i:4:p:295-318
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    Citations

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    Cited by:

    1. Fang Yao & Kai Zhao & Xiaoyu Xu & Wenfei Liu, 2022. "Can Corruption Facilitate Industrial Structure Upgrade in China? The Moderating Role of Government-Business Relationships," SAGE Open, , vol. 12(3), pages 21582440221, September.
    2. Cao Dinh Kien & Nguyen Huu That, 2022. "Innovation Capabilities in the Banking Sector Post-COVID-19 Period: The Moderating Role of Corporate Governance in an Emerging Country," IJFS, MDPI, vol. 10(2), pages 1-14, June.
    3. Ahmed Jinjiri Bala & Aminu Hassan & Muhammad Liman Muhammad, 2024. "Do board characteristics matter in the relationship between intellectual capital efficiency and firm value? Evidence from the Nigerian oil and gas downstream sector," Future Business Journal, Springer, vol. 10(1), pages 1-24, December.
    4. Sharif Mohammad Aqabna & Mehmet Aga & Huthayfa Nabeel Jabari, 2023. "Firm Performance, Corporate Social Responsibility and the Impact of Earnings Management during COVID-19: Evidence from MENA Region," Sustainability, MDPI, vol. 15(2), pages 1-20, January.
    5. Monika Barak & Rakesh Kumar Sharma, 2023. "Investigating the Impact of Intellectual Capital on the Sustainable Financial Performance of Private Sector Banks in India," Sustainability, MDPI, vol. 15(2), pages 1-21, January.
    6. Mihaela Curea & Marilena Mironiuc & Maria Carmen Huian, 2022. "Intangibles, Firm Performance, and CEO Characteristics: Spotlight on the EU Electricity and Gas Industry," Sustainability, MDPI, vol. 14(15), pages 1-17, July.

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