Purpose: This study aims to investigate the association between intellectual capital (IC) and bank efficiency of Taiwanese bank branches. Design/methodology/approach: This study manually collects sample data from 107 non-public financial reports of the bank branches of Taiwan Business Bank...

Purpose: Consensus on how intellectual capital (IC) affects corporate performance is limited because of various measurement models of IC and corporate performance. This study thus aims to further the debate on the relationship between IC and corporate performance from the perspectives of...

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...