What question did this study set out to answer?

To examine how corporate governance mechanisms influence the variety, volume, and focus of intellectual capital disclosure while controlling for firm-specific characteristics.

January 1, 2008Accounting and Business Research

Intellectual capital disclosure and corporate governance structure in UK firms

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Authors

JLJing LiUniversity of Bradford RPRichard PikeOrthopedic Foot & Ankle Center RHRoszaini HaniffaHeriot-Watt University

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Implication

Empirical study reveals governance attributes drive intellectual capital disclosure in listed firms, indicating oversight strength shapes reporting transparency.

Key Points

To examine how corporate governance mechanisms influence the variety, volume, and focus of intellectual capital disclosure while controlling for firm-specific characteristics.
Sampled 100 UK listed firms in a cross-sectional empirical design.
Quantified intellectual capital disclosure across variety, volume, and focus using a disclosure index score, total word count, and percentage word count metrics.
Evaluated governance structures comprising board composition, ownership structure, audit committee size, audit committee meeting frequency, and CEO role duality.
Demonstrated significant positive associations between intellectual capital disclosure metrics and board composition, ownership structure, audit committee size, and audit committee meeting frequency.
Identified no significant relationship between CEO role duality and any of the intellectual capital disclosure measures.
Documented distinct governance influences across specific sub-categories of disclosure, namely human capital, structural capital, and relational capital.

Cite This Study

Li et al. (2008) studied this question.

synapsesocial.com/papers/69dd62cf7dbdc4ad1440c7ef https://doi.org/10.1080/00014788.2008.9663326

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Implication

Empirical study reveals governance attributes drive intellectual capital disclosure in listed firms, indicating oversight strength shapes reporting transparency.

Intellectual capital disclosure and corporate governance structure in UK firms

Discussion

Member takes

Implication

Key Points

Cite This Study

Intellectual capital disclosure and corporate governance structure in UK firms

Discussion

Member takes

Implication

Key Points

Cite This Study

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