Intellectual capital efficiency: the missing piece to your corporate governance and profitability puzzle
Misal Ijaz,
Abeera Zarrar,
Farah Naz
Abstract:Purpose
The purpose of this study is to evaluate the synergy of corporate governance (CG) with intellectual capital (IC) and to assess the moderating effect of profitability indicator on the aforementioned synergy using agency theory, resource-based view theory and theory of financial ratios as conceptual frameworks.
Design/methodology/approach
The sample includes 72 companies with a six-year data set drawn from the KSE 100 Index companies of Pakistan. In addition, the study adopts Pulic’s model to compute t… Show more
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