Board of directors’ gender diversity and intellectual capital efficiency: the role of international authorisation
Sanyaolu W.A. Eniola A.A. Zhaxat K. Nursapina K. Kuangaliyeva T.K. Odunayo J.
2022Cogent OA
Cogent Business and Management
2022#9Issue 1
Despite the roles of intellectual capital (IC) as a competitive strategy for firm continued survival, its nexus with board gender diversity (BGD) has sparsely been investigated. The aim of this study is to analyse the effect of BGD on intellectual capital efficiency (ICF) of the listed deposit money banks (DMBs) in Nigeria. Using a panel data set of 11 banks from 2011 to 2020, we found that BGD has no significant negative effect on ICF with and without the moderating effect of international authorisation. Our finding indicates the need for the management to increase women representation and its quality on the board of directors. The study emphasizes the relevance of BGD on intellectual capital performance with significant implication for academic and practioners. We contribute to literature by examining the effect of BGD on ICF of listed DMBs in Nigeria.
Board gender diversity , international authorization and intellectual capital efficiency
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Department of accounting, University of Benin, Edo, Nigeria
Herbert chitepo school of law and business sciences graduate business schooL, Great Zimbabwe University, Zimbabwe
Academy of Physical Education and Mass Sport, Uralsk, Kazakhstan
Business Administration, Senior Lecturer West Kazakhstan Agrarian and Technical University Named after Zhangir Khan, Uralsk, Kazakhstan
Business Administration, Astana It University, Uralsk, Kazakhstan
Department Of Accounting, Babcock University, Ogun, Ilishan-Remo, Nigeria
Department of accounting
Herbert chitepo school of law and business sciences graduate business schooL
Academy of Physical Education and Mass Sport
Business Administration
Business Administration
Department Of Accounting
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