Corporate governance and intellectual capital

Alizadeh, Rahmat; Nabavi Chashmi, Seyed Ali; Jahani Bahnamiri, Asghar
January 2014
Management Science Letters;2014, Vol. 4 Issue 1, p181
Academic Journal
The purpose of this paper is to examine the association between corporate governance and Intellectual capital in the pharmaceutical companies accepted in Tehran Stock Exchange over the period 2004-2009 using a regression based model. The study investigates the impacts of three some independent variables of the corporate governance (i.e. the number of board members, the relative extent of nonexecutive to executive directors, the auditing committee). The results suggest that corporate governance had no special effect on intellectual capital in the pharmaceutical companies. Furthermore among corporate governance's variables, the first one (i.e. board size) had negative impact on firms' intellectual capital and the second and the third variables had no effects on intellectual capital.


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