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This paper examines the relationship between board of directors’ characteristics (educational level diversity, nationality diversity, board interlocking, board size and number of independent directors) and intellectual capital performance in a sample of 147 banks in Gulf Cooperation council (GCC) countries for the period 2008-2010. The results show that IC performance of GCC listed banks is low. In contrast to our expectation, the number of independent directors has a significant negative relationship with IC performance of GCC listed banks. All other variables are not associated with IC performance.
Al-Musalli et al. (Sun,) studied this question.