Ramla Sadiq - School of Business and Economics, University of Management and Technology
Safia Nosheen - School of Business and Economics, University of Management and Technology
Waseem Akhtar - University of Management and Technology

This study is an empirical analysis which aims to evaluate the impact of corporate governance index on intellectual capital performance. By developing the index from five sub-indices and incorporating the value added intellectual coefficient (VAIC) methodology for intellectual capital performance, this study is unique in determining this impactfor an emerging economy using a detailed analysis of sub-indices. Fixed and Random Effect Regression techniques have been used to analyze the data of textile sector in Pakistan from 2010 to 2014. The findings suggest negativelysignificant impact of corporate governance index on intellectual capital performance while sub-indices give mixed results. This study contributes empirical work in the literature of corporate governance and intellectual capital performance. The outcomes of this study can be used by the policy makers as an attempt to boost the performance of textile sector.

Corporate Governance, Intellectual Capital Performance, Related Party Transactions, Textile Industry, Value Added Intellectual Coefficient