This present paper aims to examine the effect of Board Characteristics (Size, Independence, Board meeting, Nationality diversity, and Educational level diversity) on intellectual capital (IC) performance of banks listed on the Bahrain Stock Exchange. The study is based on an analysis of the annual reports of a sample of (7) Bahraini banks from 2014 to 2018. The study also used the method of correlation and regression to analyze the relationship between the variables. The results indicated a significant interest in good governance practices in the Bahraini business environment. Moreover, there was a significant correlation between the size of the Board of Directors, the independence of the Board of Directors and the performance of intellectual capital. However, there was no significant relationship between the number of meetings, diversity in nationality, diversity in educational level, and the performance of intellectual capital. Furthermore, there was a relationship between the size of the Board of Directors and the performance of intellectual capital. The study recommends conducting further research to identify the other variables that may have an impact on the performance of intellectual capital.
Ali Hasan Ebrahim, Sughra; J. A. Ali, Basel; and Salem Oudat, Mohammad
"The Effect of Board Characteristics on Intellectual Capital in the Commercial Banks Sector Listed on the Bahrain Bourse: An Empirical Study,"
Information Sciences Letters: Vol. 10
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Available at: https://digitalcommons.aaru.edu.jo/isl/vol10/iss4/6