Examining the relationship between intellectual capital and solvency risk: The moderating effect of the board of directors

被引：0
|
作者：
Lee, Chen-Ying [1 ]
机构：
[1] Shih Chien Univ, Dept Risk Management & Insurance, Taipei, Taiwan
来源：
CANADIAN JOURNAL OF ADMINISTRATIVE SCIENCES-REVUE CANADIENNE DES SCIENCES DE L ADMINISTRATION | 2024年
关键词：
board of directors; directors; insurance; intellectual capital; moderating effect; solvency risk; PROPERTY-LIABILITY INSURANCE; PERFORMANCE; PRODUCTIVITY; ASSETS; IMPACT;
D O I：
10.1002/cjas.1765
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study explores the impact of intellectual capital (IC) on solvency risk and examines the moderating effect of the board of directors. This study used fixed-effect analysis and hierarchical regression models to test the research hypotheses. The results reveal that IC composition significantly impacts insurers' solvency risk. Additionally, independent directors of life insurers have a positive impact on solvency, and non-life insurers' board size has a positive impact on solvency. Moreover, we find that the board of directors has a moderating effect on IC and solvency risks in life insurance. Fundamentally, the results provide valuable implications for insurers in improving their solvency and supervision bases for the competent authorities.
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页数：15
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