This paper aims to examine the association between corporate governance (CG) and intellectual capital (IC) efficiency in the context of Palestine. The study sample consist 43 firms, which listed in Palestine Stock Exchange (PEX) over the period 2013 to 2022, totalling 430 observations. Utilising the value-added intellectual coefficient to measure IC – encompassing human, structural, and employed capital – and robust regression analysis through STATA software. Findings indicate a significant association between IC and both board gender diversity and board education, while board size and CEO duality appear associated. These insights offer practical guidance for regulatory bodies, management, and shareholders, especially serves the Capital Market Authority in supporting the implementation of the five-year financial technology strategy, as this study provides empirical evidence to support this initiative at the appropriate time. This novel research enhances understanding of CG's impact on IC in emerging markets, a relatively unexplored area in existing literature. In particular, to the authors' knowledge, this study is the first in Palestine that explore the association between IC and CG.

العنوان

International Journal of Intellectual Property Management (IJIPM)

الناشر

Inderscience Publishers

بلد الناشر

سويسرا

Indexing

Scopus

معامل التأثير

None

نوع المنشور

إلكتروني فقط

المجلد

15

السنة

2025

الصفحات

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