Intellectual capital disclosures and corporate governance: an empirical examination

Mohammad Badrul Muttakin*, Arifur Khan, Ataur Rahman Belal

*Corresponding author for this work

Research output: Contribution to journalArticle

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.

Original languageEnglish
Pages (from-to)219-227
Number of pages9
JournalAdvances in Accounting
Volume31
Issue number2
Early online date26 Sep 2015
DOIs
Publication statusPublished - 2015

Bibliographical note

© 2015, Elsevier. Licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/

Keywords

  • agency theory
  • Bangladesh
  • corporate governance
  • intellectual capital disclosure

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