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Cited by 100Intellectual Capital and Performance AnalysisCorporate Finance and GovernanceCorporate Governance and Financial Management

Examining the influence of corporate governance on intellectual capital efficiency: Evidence from top service firms in Australia

Appuhami, Ranjith, Bhuyan, Mohammed·2015·Managerial Auditing Journal
DOI 10.1108/maj-04-2014-1022
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Abstract

Purpose: – The purpose of this paper is to examine the influence of corporate governance on intellectual capital (IC) in top service firms in Australia. Design/methodology/approach: – Drawing on the agency theory, the paper develops hypotheses about relationships between corporate governance mechanisms (chief executive officer [CEO] duality, board size, board composition and subcommittee composition) and IC. The study uses a multiple regression analysis on data collected from corporate annual reports of 300 firm-year observations. Findings: – The findings of the regression analysis indicate that CEO duality, board composition and remuneration committee composition are significantly associated with IC. In contrast, there is no evidence that board size and audit committee composition have an effect on IC. The study contributes to agency theory in general and the literature on IC and corporate governance more specifically. Practical implications: – The findings of the study might be of interest to regulators, investment analysts, shareholders, company directors and managers in Australia, as well as academics, in designing corporate governance mechanisms to develop IC. Originality/value: – Corporate governance is country-specific and, hence, its impact on managerial decisions leading to IC is different from country to country. This study provides empirical evidence on the relationship between corporate governance and IC in top service firms in Australia.

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Crossref · 10.1108/maj-04-2014-1022

Cites

89 of 89 references verified0 citation errors · 0 not checkable

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Claims other papers make about this one

Each is checked against this paper’s own text: does it say what the citing paper says it does?

  • DMUs that care about the efficiencies of employed capital, human capital, and structural capital can be regarded as more efficient.

    “DMUs that care about the efficiencies of employed capital, human capital, and structural capital can be regarded as more efficient”

    From Does the Efficiency of a Firm's Intellectual Capital and Working Capital Management Affect Its Performance? (2024) · cites this paper as Appuhami & Bhuyan, 2015

  • The study controlled for firm size (SIZE), financial leverage (LEV), and firm age (AGE).

    “we controlled for three variables: firm size (SIZE), which was measured by the natural logarithm of total assets; financial leverage (LEV), which was measured by dividing the DMU's total liabilities by its shareholders' equity; and firm age (AGE) as a proxy for learning, which was measured by the natural logarithm of the DMU's age since inception.”

    From Does the Efficiency of a Firm's Intellectual Capital and Working Capital Management Affect Its Performance? (2024) · cites this paper as Appuhami & Bhuyan, 2015

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Authors
Appuhami, R., & Bhuyan, M.
Affiliations
Macquarie University (AU)
ORCID
Appuhami, Ranjith
Venue
Managerial Auditing Journal
Publisher
Emerald
Published
2015-05-05
Volume
30
Issue
4/5
Pages
347-372
ISSN
0268-6902 (ISSN-L)
DOI
10.1108/maj-04-2014-1022
OpenAlex
W1496309364
Cited by
100
References
89
Citations by year
2026: 7 · 2025: 5 · 2024: 14 · 2023: 12 · 2022: 14 · 2021: 9 · 2020: 12 · 2019: 10 · 2018: 7 · 2017: 8 · 2016: 2
FWCI
15.87
Type
journal article
Language
en
Open access
closed
Licence
www.emerald.com/insight/site-policies (tdm)
Locations
  • Managerial Auditing Journal (publishedVersion)
  • eSpace (Curtin University) (submittedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Intellectual Capital and Performance Analysis
  • Social Sciences › Business, Management and Accounting › Accounting › Corporate Finance and Governance
  • Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Governance and Financial Management
Keywords
corporate governance, intellectual capital, CEO duality, board size, board composition, remuneration committee, audit committee, agency theory, service companies, Australia

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