JOURNAL ARTICLE

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

  • Published In: Canadian Journal of Administrative Sciences (John Wiley & Sons, Inc.), 2025, v. 42, n. 2. P. 254 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Lee, Chen‐Ying 3 of 3

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. [ABSTRACT FROM AUTHOR]

Additional Information

  • Source:Canadian Journal of Administrative Sciences (John Wiley & Sons, Inc.). 2025/06, Vol. 42, Issue 2, p254
  • Document Type:Article
  • Subject Area:Business and Management
  • Publication Date:2025
  • ISSN:0825-0383
  • DOI:10.1002/cjas.1765
  • Accession Number:186111955
  • Copyright Statement:Copyright of Canadian Journal of Administrative Sciences (John Wiley & Sons, Inc.) is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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