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Intellectual capital disclosure in the context of corporate governance

Intellectual capital disclosure in the context of corporate governance The study uses content analysis to explore the relationship between board features, audit committee and ownership structures on intellectual capital (IC) disclosure whilst controlling for firm specific characteristics such as firm-size, profitability, leverage and type of auditor. This study also attempts to provide empirical evidence on the influence of corporate governance on voluntary IC information in a developing nation drawing from both the agency and institutional theories. It was found that ownership structure (family-controlled, government-owned and diffused ownership) and audit committee (size of audit committee and financial experts of audit committee members) are able to explain the behavioural practises of the voluntary disclosure of IC. Audit committee and ownership structure were found to influence IC disclosures, suggesting IC disclosures among Malaysian companies can be enhanced by incorporating such information in the corporate governance report. This paper also suggests that guidelines on IC disclosure can perhaps be initiated as a complement to the existing corporate governance report. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Learning and Intellectual Capital Inderscience Publishers

Intellectual capital disclosure in the context of corporate governance

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References (56)

Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd. All rights reserved
ISSN
1479-4853
eISSN
1479-4861
DOI
10.1504/IJLIC.2013.052077
Publisher site
See Article on Publisher Site

Abstract

The study uses content analysis to explore the relationship between board features, audit committee and ownership structures on intellectual capital (IC) disclosure whilst controlling for firm specific characteristics such as firm-size, profitability, leverage and type of auditor. This study also attempts to provide empirical evidence on the influence of corporate governance on voluntary IC information in a developing nation drawing from both the agency and institutional theories. It was found that ownership structure (family-controlled, government-owned and diffused ownership) and audit committee (size of audit committee and financial experts of audit committee members) are able to explain the behavioural practises of the voluntary disclosure of IC. Audit committee and ownership structure were found to influence IC disclosures, suggesting IC disclosures among Malaysian companies can be enhanced by incorporating such information in the corporate governance report. This paper also suggests that guidelines on IC disclosure can perhaps be initiated as a complement to the existing corporate governance report.

Journal

International Journal of Learning and Intellectual CapitalInderscience Publishers

Published: Jan 1, 2013

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