Article2013

Intellectual capital disclosure in the context of corporate governance

Kin Gan · Zakiah Saleh · Masoud Abessi · Ching Choo Huang

39 citations0/0 files storedInternational Journal of Learning and Intellectual Capital

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Intellectual Capital and Performance Analysis Auditing, Earnings Management, Governance Corporate Social Responsibility Reporting

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.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1984Content Analysis: An Introduction to its Methodology.1983Agency Problems and Residual Claims 1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets 2005The impact of culture and governance on corporate social reporting 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations 2003Corporate governance and voluntary disclosure

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2017Corporate governance and intellectual capital disclosures in CEOs’ statements 2017The role of corporate governance in intellectual capital disclosure 2017The relationship between intellectual capital and firm performance 2019Intellectual Capital Disclosure and Its Determinants: Empirical Evidence from Listed Pharmaceutical and Chemical Industry of Bangladesh 2019Impact of corporate governance characteristics on intellectual capital performance of firms in India

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