Intellectual capital disclosure and corporate governance structure in UK firms.

Li Jing, Richard Pike, Roszaini Haniffa

    Research output: Contribution to journalArticle

    231 Citations (Scopus)

    Abstract

    This paper investigates the relationship between intellectual capital disclosure and corporate governance variables, controlling for other firm-specific characteristics, for a sample of 100 UK listed firms, Intellectual capital disclosure is measured by a disclosure index score, supported by word count and percentage of word count metrics to assess the variety, volume and focus of intellectual capital disclosure respectively. The independent variables comprise various forms of corporate governance structure: board composition, ownership structure, audit committee size and frequency of audit committee meetings, and CEO role duality. Results of the analysis based on the three measures of intellectual capital disclosure indicate significant association with all the governance factors except for role duality. The influence of corporate governance mechanisms on human, structural and relational capital disclosure, based on all three metrics, is also explored. [ABSTRACT FROM AUTHOR]
    Original languageEnglish
    Pages (from-to)137 - 159
    JournalAccounting and Business Research
    Volume38
    Issue number2
    DOIs
    Publication statusPublished - 2008

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