| Autor: |
Hussain, Arif, Khan, Muhammad, Shah, Naveed Hussain, Imtiaz, Shoaib |
| Předmět: |
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| Zdroj: |
City University Research Journal (CURJ); 2020, Vol. 10 Issue 3, p425-441, 17p |
| Abstrakt: |
The article is an exhibition of mediating effect of executive compensation on the linkage between board characteristics and intellectual capital performance of commercial banking firms in Pakistan. Panel data techniques are applied to estimate various relationships using fixed and random effect models. Data was gathered from annual reports of private domestic commercial banks operating 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 and executive compensation mediates the relationship between board composition and intellectual capital performance for commercial banks in Pakistan. This research study suggests regulatory bodies and management to understand significance of governance characteristics, executive compensation and intellectual capital performance. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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