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, 31 (2), pp. 219-227.

Abstract

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.

Publication DOI: https://doi.org/10.1016/j.adiac.2015.09.002
Divisions: Aston Business School > Accounting
Aston Business School > Economics, Finance & Entrepreneurship
Aston Business School
Additional Information: © 2015, Elsevier. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/
Uncontrolled Keywords: agency theory,Bangladesh,corporate governance,intellectual capital disclosure,Accounting,Finance
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Related URLs: http://www.scop ... tnerID=8YFLogxK (Scopus URL)
Published Date: 2015
Authors: Muttakin, Mohammad Badrul
Khan, Arifur
Belal, Ataur Rahman ( 0000-0001-6144-8907)

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