The Effect of Audit Committee Chair Characteristics on Intellectual Capital Performance in Banks: Evidence from an Emerging Economy

Hasan Bamahros

Autores

Hasan Bamahros University of Hail, Saudi Arabia

Palavras-chave:

Presidente do Comitê de Auditoria, bancos, Coeficiente de Valor Agregado Intelectual (VAIC), Rendimento do Capital Intelectual (PCI), Arábia Saudita

Resumo

O estudo tem como objetivo analisar o impacto das características do presidente do Comitê de Auditoria (CA) no Rendimento do Capital Intelectual (PCI) dos bancos. Os dados contábeis e de governança corporativa foram obtidos dos relatórios financeiros anuais de todos os bancos listados na bolsa de valores da Arábia Saudita. As informações foram coletadas em 12 bancos e um total de 72 observações para o período entre 2014 e 2019. O principal instrumento de medição do PCI, que é uma variável dependente, é baseado no método do Coeficiente de Valor Agregado Intelectual (VAIC) desenvuelto por Pulic (2000); as variáveis independentes são os fatores de governança corporativa (GC) que são percebidos como influentes nas características do presidente do CA. Essas variáveis identificadas são atividades e qualidades comumente associadas ao presidente do CA no desempenho de suas funções.

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