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Article: Intellectual capital disclosure and corporate governance structure in UK firms
- Article from:
- Accounting and Business Research
- Article date:
- April 1, 2008
- Author:
CopyrightCopyright Wolters Kluwer (UK) Ltd. 2008. Provided by ProQuest LLC. (Hide copyright information)
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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 ...