Kweh, Qian Long; Lu, Wen-Min; Ting, Irene Wei Kiong; … - In: Journal of Intellectual Capital 23 (2021) 5, pp. 1025-1051
Purpose: First, this study assesses firms’ efficiency of transforming intellectual capital (IC) components into firm performance. Second, this study examines (1) cubic S-curve relationship between board independence and IC efficiency and (2) how firm size moderates the cubic S-curve...