Abstract
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.
Arif Hussain, Muhammad Khan, Naveed Hussain Shah, Shoaib Imtiaz. (2020) The Mediating Role of Executive compensation on the relationship between Board Governance Characteristics and Intellectual Capital Performance , City University Research Journal, Volume 10, Issue 3.
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