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

Abstract 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.

Authors

Institutions

Publication Details

Journal
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration
Published
2024-09-09
DOI
https://doi.org/10.1002/cjas.1765
Primary Topic
Intellectual Capital and Performance Analysis
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
article

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

Chen‐Ying Lee
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration
Intellectual Capital and Performance Analysis
article

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

Chen‐Ying Lee
article en

Abstract

Abstract 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.

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l AdministrationVol. 42(2)
Shih Chien University (TW)
Openalex Percentile: Top 74%
Intellectual Capital and Performance Analysis
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.