Abstract

This paper aims to examine and compare the impact of corporate governance (CG) and intellectual capital (IC) on firm performance (FP) between pre- Malaysia Code of Corporate Governance (MCCG) 2012 and post- MCCG 2012 of GLCs. Panel data analysis was used. The data were collected from the annual report of the 32 GLCs from 2005 to 2012 (pre- MCCG 2012) and from 2013 to 2020 (post- MCCG 2012). There was a total of 512 firm-year observations. The CG of post- MCCG 2012 has a greater impact on earnings per share (EPS) compared to pre- MCCG 2012. The IC of pre- MCCG 2012 has a greater impact on return on equity (ROE), Tobin’s Q and EPS. Keywords: Corporate Governance; Intellectual Capital; MCCG 2012; Government-Linked Companies eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open-access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under the responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians), and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v7iSI8.3909

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