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    Intellectual Capital Disclosure in Knowledge Rich Firms: The Impact of Market and Corporate Governance Factors

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    Publication date
    2007
    Author
    Li, Jing
    Pike, Richard H.
    Haniffa, Roszaini M.
    Keyword
    Intellectual capital disclosure; Corporate governance; Market factors
    Rights
    (c) 2007 University of Bradford.
    Peer-Reviewed
    No
    
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    Abstract
    Intellectual capital disclosure (ICD) in corporate annual reports has received growing European attention. To date, few studies have undertaken systematic analysis of the factors influencing the decision to disclose Intellectual Capital (IC) related information in annual reports. The purpose of this paper is to examine whether the level of hidden value (market-to-book ratio), share price volatility, listing age, board composition, ownership structure, audit committee size and directors’ shareholding, in addition to other firm specific factors influence ICD in 100 UK listed knowledge-rich firms. The dependent variable is measured by a 183 item index score, supported by word count and percentage of IC word count metrics to assess the extent, volume and focus of ICD respectively. Results of the analysis based on the three measures indicate significant association with hidden value, using market-to-book ratio as a proxy, and listing age. We further find firm size, share price volatility, director shareholding, audit committee size, and ownership concentration to be associated with ICD in a manner consistent with theoretical expectations. The implications of these findings, hitherto largely untested, are explored from a number of theoretical perspectives.
    URI
    http://hdl.handle.net/10454/9582
    Version
    Published version paper
    Citation
    Li J, Pike HR and Haniffa RM (2007) Intellectual Capital Disclosure in Knowledge Rich Firms: The Impact of Market and Corporate Governance Factors. Bradford University School of Management Working Paper Series. No. 07/06.
    Link to publisher’s version
    http://www.brad.ac.uk/acad/management/external/pdf/workingpapers/2007/Booklet_07-06.pdf
    Type
    Working Paper
    Collections
    Management and Law Publications

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