Does Corporate Governance Affect Intellectual Capital Disclosure Practices?
Author (s)
Mohammad Ahsan Uddin & Mir Misnad Sultana
Abstract
The current study empirically examines how Intellectual Capital Disclosure (ICD) practices and corporate governance (CG) variables relate to one another while taking firm-specific factors into consideration. The study focusses on a sample of 20 publicly traded companies from Bangladesh’s three cognitively demanding industries. The association between ICD and CG is assessed by the study using regression modelling and content analysis. Higher levels of intellectual capital disclosure are positively correlated with variables including gender diversity, audit committees, directors’ ownership, government ownership, and business size, according to the research. Conversely, there is an adverse association between ICD and board size, directors’ independence, and industry connection. Furthermore, there was no discernible correlation between foreign influence and the level of intellectual capital disclosure by Bangladeshi listed companies.
Keywords: Intellectual Capital Disclosure, Corporate Governance, Gender Diversity, Audit Committee, Directors’ Ownership, Government Ownership, Firm Size, Board Size.
| Title: | Does Corporate Governance Affect Intellectual Capital Disclosure Practices? |
|---|---|
| Author: | Mohammad Ahsan Uddin & Mir Misnad Sultana |
| Journal Name: | International Journal of Science and Business |
| Website: | ijsab.com |
| ISSN: | ISSN 2520-4750 (Online), ISSN 2521-3040 (Print) |
| DOI: | https://doi.org/10.58970/IJSB.2463 |
| Media: | Online |
| Volume: | 41 |
| Issue: | 1 |
| Issue publication (Year): | 2024 |
| Acceptance Date: | 22/09/2024 |
| Date of Publication: | 23/09/2024 |
| PDF URL: | https://ijsab.com/wp-content/uploads/2463.pdf |
| Free download: | Available |
| Page: | 34-55 |
| First Page: | 34 |
| Last Page: | 55 |
| Paper Type: | Research paper |
| Current Status: | Published |
Cite This Article:
Uddin, M. A. & Sultana, M. M. (2024). Does Corporate Governance Affect Intellectual Capital Disclosure Practices? International Journal of Science and Business, 41(1), 34-55. DOI: https://doi.org/10.58970/IJSB.2463
Retrieved from https://ijsab.com/wp-content/uploads/2463.pdf
About Author (s)
Mohammad Ahsan Uddin (Corresponding author),Assistant Professor, Accounting Discipline, Department of Business Administration, Premier University, Chittagong, Bangladesh. ORCID: https://orcid.org/0009-0002-7553-8393
Mir Misnad Sultana, Assistant Professor, Department of Business Administration, BGC Trust University Bangladesh, Bangladesh. ORCID: https://orcid.org/0009-0004-7020-900X
DOI: https://doi.org/10.58970/IJSB.2463