Paper Title
Is Corporate Governance And Intellectual Capital Efficiency Related?

Abstract
This paper examines the impact of corporate governance features (viz. board-size, board composition, role duality, audit committee size and Shariah supervisory board size) on intellectual capital efficiency of 39 Islamic banks operating in the Gulf Cooperation Council (GCC) region for the period of 2010 to 2015. The analysis suggests that higher intellectual (IC)efficiency helps Islamic banks to improve their odds of survival at all times. Further, higher IC efficiency helps Islamic banks to maintain their profitability measured by ROA and market valuation i.e. Tobin�s Q at all times. Arguably, knowledge-resources i.e. IC is the main line of defence for Islamic banks against negative shocks. Lastly, the study reveals that Shariah governance alone may fall short in explaining the growth trends in Islamic finance industry. Keywords - intellectual capital, Shariah governance, Islamic banks, corporate performance