Corporate governance contribution in gaining and retaining intellectual capital leading as a mediator to Enhance financial performance : An empirical study / Hanan Adel Abdelaziz Elgamal ; Supervised Mohamed Hassan Abdelazim

Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting

The purpose of this research is to explore and explain the role of corporate governance in retaining existing intellectual capital and gaining new intellectual capital as well, as it seeks to discover the relationship between intellectual capital and corporate governance and their effect on the financial performance. The research tested the corporate governance- intellectual capital relationship in the Egyptian banks listed in the Egyptian exchange and some other non-listed banks. The collected and coded data have been analyzed using path analysis, structural equation model approach. The results suggested that indeed there is a positive relationship between corporate governance and intellectual capital, however, there is not enough evidence that corporate governance can be a mediator between intellectual capital and enhancing the bank{u2019}s financial performance of the bank

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