Article2017

The role of corporate governance in intellectual capital disclosure

35 citations0/0 files storedInternational Journal of Ethics and Systems

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

Abstract

Purpose This paper aims to examine the influence of corporate governance mechanisms on the extent of intellectual capital (IC) disclosure among companies listed on the Kuwait Stock Exchange (KSE).

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1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism 1983Separation of Ownership and Control 1997A Survey of Corporate Governance 2011External Control of Organizations: Resource Dependence Perspective 1979The External Control of Organizations: A Resource Dependence Perspective 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1986Large Shareholders and Corporate Control

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