?url_ver=Z39.88-2004&rft_id=10.1108%2FJIABR-02-2023-0043&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.aufirst=S.Q.A.&rft.au=Shah%2C+S.Q.A.&rft.aulast=Shah&rft.date=2024&rft.issn=17590817&rft.title=Journal+of+Islamic+Accounting+and+Business+Research&rft.atitle=Intellectual+capital+and+financial+performance%3A+does+board+size+and+independent+directors+matter%3F+An+empirical+enquiry&rft.genre=article