Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Board Characteristics and Intellectual Capital Performance: Empirical Evidence of Bahrain Commercial Banks

Author(s): Basel J. A. Ali, Mohammad Salem Oudat

The aim of this study is to look into the relationship between (BC) and business outcomes. Its aim is to see if the Select Characteristics Board has an effect on Bahrain's commercial banks' (ICP). The board size, board independence, number of board meetings, diversity of board nationality, and board experience are all reflected by the (BC). To achieve the primary goal of this study, panel data and multiple regression were used to examine the relationship between (BC) and (ICP). The research duration is five years, from 2015 to 2019, and seven commercial banks were chosen for this report. The findings indicate that there is a substantial relationship between board size, board independence, and bank size and ICP, while there is a marginal relationship between the number of board meetings, board diversity, and board expertise and the (ICP) of Bahrain's commercial banks. However, it recommends that commercial banks and consumers pay greater attention to the success of human resources rather than relying solely on financial factors.

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