Corporate Governance Codes and Intellectual Capital: Evaluating the Performance Impacts among Government-Linked Companies in Malaysia and Singapore – A Panel Data Analysis

The objective of this study was to examine and compare the effects corporate governance (CG) intellectual capital (IC) between Malaysia Government-Linked Companies’ (M-GLCs) Singapore (S-GLCs) firm performance (FP). Panel data analysis employed analyse impact CG’s variables IC’s on FP. FP measured by Return Total Assets (ROA), Tobin’s Q Earnings Per Share (EPS). Data gathered from website Bursa Stock Exchange 2005 2018. sample size research 60 GLCs which comprised 34 M-GLCs 26 S-GLCs. There were a total 840 year observations. Results indicated that CGs S-GLCs have greater when compared while findings IC This helpful in offering further insights CG practices efficiency Government, Board Directors, policy makers, shareholders stakeholders.