Citation:

Syed Zabid Hossain. "Impact of Corporate Governance on Intellectual Capital of DSE-listed Banks in Bangladesh" International Research Journal of Economics and Management Studies, Vol. 4, No. 1, pp. 68-75, 2025.

Abstract:

The research aims to find the association between Corporate Governance (CG) and Intellectual Capital (IC) and the impact of CG on IC of DSE-listed Commercial Banks in Bangladesh. Data was collected from annual reports of 28 Banks from 2012 to 2021—a total of 280 observations comprised and arranged strongly balanced panel data. VAIC Methodology was applied to determine intellectual capital efficiency (ICE). Pooled-OLS regression result was used to prove the research hypotheses. The Pearson Correlation found that Independent Director and Audit Committee Size are positively associated with IC performance. In contrast, the Board Size, Executive Committee and Risk Committee were negatively associated with the same. Regression results documented that the Audit Committee Size and Independent Director positively and significantly influenced IC performance. However, the Board Size, Risk Committee, and Executive Committee negatively influenced IC’s performance. The study will help policymakers, bank executives, government, owners, and investors to make adequate decisions for the future.

References:

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Keywords:

Bangladesh; Commercial Bank; Corporate Governance; Intellectual Capital.