Intellectual capital disclosures and corporate governance: an empirical examination

Muttakin, Mohammad Badrul, Khan, Arifur and Belal, Ataur Rahman 2015, Intellectual capital disclosures and corporate governance: an empirical examination, Advances in accounting, vol. 31, no. 2, pp. 219-227, doi: 10.1016/j.adiac.2015.09.002.

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Title Intellectual capital disclosures and corporate governance: an empirical examination
Author(s) Muttakin, Mohammad Badrul
Khan, ArifurORCID iD for Khan, Arifur
Belal, Ataur Rahman
Journal name Advances in accounting
Volume number 31
Issue number 2
Start page 219
End page 227
Total pages 9
Publisher Elsevier
Place of publication Amsterdam, The Netherlands
Publication date 2015-12
ISSN 0882-6110
Keyword(s) Intellectual capital disclosure
Corporate governance
Agency theory
Summary © 2015 Elsevier Ltd. Empirical examinations of the links between corporate governance and intellectual capital are underresearched, particularly from the context of emerging economies where corporate governance mechanisms tend to be largely ceremonial due to family dominance. This study aims to address this gap in the intellectual capital disclosure (ICD) literature by undertaking an empirical examination of the relationship between corporate governance and the extent of ICD of Bangladeshi companies. Inter alia, the key findings of this study suggest that there is a non-linear relationship between family ownership and the extent of ICD. This research also found that foreign ownership, board independence, and the presence of audit committees are positively associated with the extent of ICD. Conversely, family duality (i.e., where the positions of CEO and chairperson are occupied by two individuals from the same family) is negatively associated with the extent of ICD.
Language eng
DOI 10.1016/j.adiac.2015.09.002
Field of Research 150103 Financial Accounting
1501 Accounting, Auditing And Accountability
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2015, Elsevier
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Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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