oa Meditari : Research Journal of the School of Accounting Sciences - Board structure and intellectual capital performance in South Africa

Volume 13, Issue 2
  • ISSN : 1022-2529



This article examines the relationship between board structure and the intellectual capital performance of South African publicly listed companies. Board composition was analysed in terms of gender and ethnic diversity, using cross-sectional multiple regressions. The population of the study included all South African companies listed on the JSE Securities Exchange during 2003. The final sample, after the transformation of the data, consisted of 117 companies. The empirical results indicated a positive significant relationship between the percentage of ethnic members on the companies' boards of directors and intellectual capital performance. Based on the results of this study, it is argued that South African publicly listed companies may be able to enhance their intellectual capital performance by using an ethnically diverse board of directors.

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