Impact of Board Governance Characteristics on Intellectual Capital Performance in Commercial Banks of Pakistan: Mediating Effect of Executive Compensation

Authors

  • Arif Hussain Assistant Professor, Abdul Wali Khan University Mardan

Abstract

This study is about the impact of board characteristics on intellectual capital performance of commercial banks in Pakistan with mediating effect of executive compensation. Panel data techniques are applied to estimate various relationships using fixed and random effect models. Data for this study is collected from annual reports of private domestic commercial banks incorporated in Pakistan. Result shows that board size and board composition have significant positive impact on intellectual capital performance. Board composition has significant negative impact on executive compensation while board size has insignificant positive impact on executive compensation. Executive compensation has significant positive impact on intellectual capital performance also executive compensation has mediating effect on the relationship between board characteristics and intellectual capital performance for commercial banks in Pakistan.

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Published

19.10.2020

How to Cite

Hussain, A. (2020). Impact of Board Governance Characteristics on Intellectual Capital Performance in Commercial Banks of Pakistan: Mediating Effect of Executive Compensation. CITY UNIVERSITY RESEARCH JOURNAL, 10(3). Retrieved from http://cusitjournals.com/index.php/CURJ/article/view/334

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Articles