Yahya Ahmed Saif Alsarhani; Dr. Nur Hidayah Bintl Laili, Dr. Ainulashikin Marzuki
Purpose: The aim of this study is to identify the moderation effect of corporate governance between the intellectual capital and the GCC banking industry’s Performance.
Design/ Method/ Approach: The retrieved data spans from 2013 to 2019, based on a quarterly basis. As a result, the estimated total number of observations for each bank is 28, and the 58 listed banks have 1624 annual observations over the period 2013-2019. This equals four observations annually for six GCC countries over the seven years from 2013 to 2019, for a total of 168 observations in the panel data.
Findings: The results indicated that all of the moderation effects of (board independence, board size, CEO duality, and ownership structure) and intellectual capital index indicate a non-significant impact on return on equity. The results indicate that all of the moderation effects of (board independence, board size, CEO duality, and ownership structure) and intellectual capital index indicate a non-significant impact on earnings per share.
Recommendation: This study recommends that banks need to adopt the quality of governance practices represented in the independence of the members of the board of directors, the non-duplication of the role of the first executive director, the independence of the members of the audit committee, and the availability of financial and accounting expertise in its members; This has positive effects on improving the bank’s performance and maximizing its value.
[ FULL TEXT PDF 1-14] DOI: 10.30566/ijo-bs/2023.06.110
