Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach

Explanation of Relationship between Corporate Governance and Intellectual Capital in Agency Theory Perspective: A Structural Equation Modeling Approach

Intellectual capital as an intangible asset produced within a company could be regarded as a strategic asset that enables the company to create competitive advantage and superior financial performance. Because of lack of reporting the intellectual capital items in financial statements, there exists...

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Autores principales: Mehdi Heydari, Bahman Qaderi, Mehdi Kafami
Formato: article
Lenguaje:FA
Publicado: Shahid Bahonar University of Kerman 2015
Materias:
intellectual capital
corporate governance
agency costs
structural equation modeling
Accounting. Bookkeeping
HF5601-5689
Acceso en línea:https://doaj.org/article/3e35ae3d9ed24da4878e563f55f362a6
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