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    Intellectual capital disclosure and corporate governance structure in UK firms

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    Li_etal_08_ABR_ICD&CG_in_UK_Firms.pdf (687.3Kb)
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    Publication date
    2008-01
    Author
    Li, Jing
    Pike, Richard H.
    Haniffa, Roszaini M.
    Keyword
    Intellectual capital disclosure; Annual report; Corporate governance; Content analysis
    Rights
    © 2008 Taylor & Francis. The Version of Record of this manuscript has been published and is available in Accounting and Business Research in 2008 at http://dx.doi.org/10.1080/00014788.2008.9663326.
    Peer-Reviewed
    Yes
    
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    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.
    URI
    http://hdl.handle.net/10454/9824
    Version
    Accepted Manuscript
    Citation
    Li J, Pike RH and Haniffa RM (2008) Intellectual capital disclosure and corporate governance structure in UK firms. Accounting and Business Research. 38(2): 137-159.
    Link to publisher’s version
    http://dx.doi.org/10.1080/00014788.2008.9663326
    Type
    Article
    Collections
    Management and Law Publications

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