Publication Type

Journal Article

Publication Date

2006

Abstract

This study examines the association between the gender and ethnic composition of boards of directors and firm performance in a transitional nation. In contrast to prior research that largely focuses on firm performance within a financial context, this study concentrates on intellectual capital performance. Using data collected from 84 South African, empirical results indicate a positive association between the percentage of female and non-white directors on the board and a firm’s intellectual capital performance. Additional analysis shows the designation of female directors as an insider has a negative effect of intellectual capital performance. Designation of female and non-white directors as outsiders, meanwhile, has a positive influence on a firm’s intellectual capital performance. Finally, there was no association between the percentage of non-white inside directors on the board and intellectual capital performance.

Discipline

Accounting | Corporate Finance | Gender, Race, Sexuality, and Ethnicity in Communication | Human Resources Management

Research Areas

Corporate Governance, Auditing and Risk Management

Publication

Corporate Board: Role, Duties And Composition

Volume

2

Issue

1

First Page

7

Last Page

22

ISSN

2312-2722

Identifier

10.22495/cbv2i1art1

Publisher

Virtus Interpress

Additional URL

https://doi.org/10.22495/cbv2i1art1

Download

Share

COinS