| Title: | Board structure and bank performance : the mediating role of intellectual capital |
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| Authors: | ID Nikolić, Jelena (Author)
ID Erić Nielsen, Jelena (Author)
ID Peković, Jelena (Author) |
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| Files: |  https://journals.um.si/index.php/oe/article/view/2076
https://journals.um.si/index.php/oe/article/view/2076
 10.2478_ngoe-2022-0010.pdf (1,59 MB)
MD5: 0D59A88FFC201DE6EE5C1D2C29CFD818
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| Language: | English |
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| Work type: | Scientific work |
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| Typology: | 1.01 - Original Scientific Article |
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| Organization: | EPF - Faculty of Business and Economics
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| Abstract: | Intellectual capital in the knowledge era is a strategic advantage of board
structure, which leads to the improvement of a company’s work and the
achievement of its goals. The aim of this study is to develop a structural
model that connects the corporate governance, intellectual capital and
financial performance of the banking sector. Corporate governance is
conceptualised by the board of directors as the main internal mechanism of
corporate governance, which is measured by the size of the board of directors,
the number of independent board members and the female board members.
Intellectual capital represents a mediator in this model and its efficiency
is calculated through the Value Added Intellectual Coefficient (VAIC) model,
while the financial performance of banks is measured through return on
assets (ROA) and return on equity (ROE). The results of the study conducted
in 22 Serbian banks between 2015 to 2019 show that the size of the board of
directors and the number of independent board members have a statistically
significant impact on intelectual capital (IC), but there is no impact on total
assets (ROA). The number of women in the board of directors does not have a
statistically significant effect on either ROA or ROE. The findings also indicate
that intellectual capital (HCE, SCE, CEE) has a significant mediating role in
the relationship between board structure and bank performance. The results
of this study will provide a significant contribution to further investment in
intellectual capital as the strongest link in achieving positive effects on bank
performance. |
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| Keywords: | corporate governance, board of directors, board structure, i
ntellectual capital, financial performance, banking sector |
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| Publication status: | Published |
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| Publication version: | Version of Record |
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| Publication date: | 11.07.2022 |
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| Year of publishing: | 2022 |
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| Number of pages: | str. 28-42 |
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| Numbering: | Vol. 68, no. 2 |
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| PID: | 20.500.12556/DKUM-85559-1af83d08-2946-74eb-198f-1e056d32335f  |
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| UDC: | 336.711(497.11) |
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| ISSN on article: | 0547-3101 |
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| COBISS.SI-ID: | 142473475 |
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| DOI: | 10.2478/ngoe-2022-0009 |
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| Publication date in DKUM: | 01.09.2023 |
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| Views: | 349 |
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| Downloads: | 125 |
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| Metadata: |    |
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| Categories: | Misc.
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