What is CMB-SPK

This chapter focuses on the impact of corporate governance indicators on intangible investment (innovative property) and aims to understand the linkages among gender diversity, independency, and intangibles. The literature on corporate governance has mainly focused on the relation between corporate governance indicators and firm financial performance. However, the mediating factor of intangibles receives less attention from scholars. This study uses two data sources at the firm level in Turkey. The first one is the “firm's annual reports” and the second one is the “KAP (Public Disclosure Platform of Turkey) database.” This research covers 215 firms and 9 years from 2005 to 2013; a panel data methodology is used. The research suggests that firms with a certain level of board independency and gender diversity give emphasis to the intangibles.