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Corporate Governance and Intellectual Capital Disclosure

Citations

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Cited by:

  1. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2020. "Board characteristics and integrated reporting quality: an agency theory perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1152-1163, March.
  2. Lu, Yun & Ntim, Collins G. & Zhang, Qingjing & Li, Pingli, 2022. "Board of directors’ attributes and corporate outcomes: A systematic literature review and future research agenda," International Review of Financial Analysis, Elsevier, vol. 84(C).
  3. Muttakin, Mohammad Badrul & Khan, Arifur & Belal, Ataur Rahman, 2015. "Intellectual capital disclosures and corporate governance: An empirical examination," Advances in accounting, Elsevier, vol. 31(2), pages 219-227.
  4. Fawzi Al Sawalqa, 2014. "Corporate Governance Mechanisms and Voluntary Disclosure Compliance. The Case of Banks in Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(2), pages 369-384, April.
  5. Khuram Shahzad & Syed Quaid Ali Shah & Fong-Woon Lai & Ahmad Ali Jan & Syed Azmat Ali Shah & Muhammad Kashif Shad, 2023. "Exploring the nexus of corporate governance and intellectual capital efficiency: from the lens of profitability," Quality & Quantity: International Journal of Methodology, Springer, vol. 57(3), pages 2447-2468, June.
  6. Shan, Yuan George, 2019. "Do corporate governance and disclosure tone drive voluntary disclosure of related-party transactions in China?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 30-48.
  7. Abdalla Shwairef & Azlan Amran & Mohammad Iranmanesh & Noor Hazlina Ahmad, 2021. "The mediating effect of strategic posture on corporate governance and environmental reporting," Review of Managerial Science, Springer, vol. 15(2), pages 349-378, February.
  8. Elisabeth Albertini, 2016. "An inductive typology of the interrelations between different components of intellectual capital," Post-Print hal-02139769, HAL.
  9. Ienciu Ionel-Alin, 2012. "Environmental Reporting And Shareholder Structure In The Case Of Romanian Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 931-937, July.
  10. Nancy Harp & Mark Myring & Rebecca Shortridge, 2014. "Do Variations in the Strength of Corporate Governance Still Matter? A Comparison of the Pre- and Post-Regulation Environment," Journal of Business Ethics, Springer, vol. 122(3), pages 361-373, July.
  11. Maria Manuela Martins & Ana Isabel Morais & Helena Isidro & Raul Laureano, 2018. "Intellectual Capital Disclosure: the Portuguese Case," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 9(4), pages 1224-1245, December.
  12. Arcangelo Marrone, 2021. "Corporate Governance Variables and Integrated Reporting," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(5), pages 1-26, July.
  13. Adriana Tiron-Tudor & Rares Hurghis & Ramona Lacurezeanu & Lucia Podoaba, 2020. "The Level of European Companies’ Integrated Reports Alignment to the Framework: The Role of Boards’ Characteristics," Sustainability, MDPI, vol. 12(21), pages 1-16, October.
  14. Hafiz Mustansar Javaid & Qurat Ul Ain & Rita D’Ecclesia, 2023. "Female directors in the boardroom and intellectual capital performance: Does the “critical mass” matter?," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-24, December.
  15. Sosnowski Tomasz & Wawryszuk-Misztal Anna, 2019. "Board characteristics and earnings forecasts accuracy in IPO prospectuses," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 55(1), pages 25-39, March.
  16. Yuan George Shan, 2019. "Managerial ownership, board independence and firm performance," Accounting Research Journal, Emerald Group Publishing Limited, vol. 32(2), pages 203-220, July.
  17. Pérez-Calero, Leticia & Hurtado-González, José Manuel & López-Iturriaga, Félix J., 2019. "Do the institutional environment and types of owners influence the relationship between ownership concentration and board of director independence? An international meta-analysis," International Review of Financial Analysis, Elsevier, vol. 61(C), pages 233-244.
  18. Ramírez Córcoles, Yolanda & Tejada Ponce, Ángel, 2013. "Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 106-117.
  19. Valentina Lagasio & Nicola Cucari, 2019. "Corporate governance and environmental social governance disclosure: A meta‐analytical review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 701-711, July.
  20. Nadia Smaili & Camélia Radu & Amir Khalili, 2023. "Board effectiveness and cybersecurity disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1049-1071, December.
  21. Akbas Halil Emre, 2016. "The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies," South East European Journal of Economics and Business, Sciendo, vol. 11(2), pages 7-19, December.
  22. Stropnik Neca & Korošec Bojana & Tominc Polona, 2017. "The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations," Naše gospodarstvo/Our economy, Sciendo, vol. 63(4), pages 3-16, December.
  23. Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018. "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 37-71.
  24. Francesco Caputo & Manlio Del Giudice & Federica Evangelista & Giuseppe Russo, 2016. "Corporate disclosure and intellectual capital: the light side of information asymmetry," International Journal of Managerial and Financial Accounting, Inderscience Enterprises Ltd, vol. 8(1), pages 75-96.
  25. Halil Emre Akbaş & Seda Canikli, 2018. "Determinants of Voluntary Greenhouse Gas Emission Disclosure: An Empirical Investigation on Turkish Firms," Sustainability, MDPI, vol. 11(1), pages 1-24, December.
  26. Lucrezia Songini & Anna Pistoni & Patrizia Tettamanzi & Fabrizio Fratini & Valentina Minutiello, 2022. "Integrated reporting quality and BoD characteristics: an empirical analysis," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(2), pages 579-620, June.
  27. Hichem Khlif & Kamran Ahmed & Mohsen Souissi, 2017. "Ownership structure and voluntary disclosure: A synthesis of empirical studies," Australian Journal of Management, Australian School of Business, vol. 42(3), pages 376-403, August.
  28. An, Yi & Davey, Howard & Eggleton, Ian R.C. & Wang, Zhuquan, 2015. "Intellectual capital disclosure and the information gap: Evidence from China," Advances in accounting, Elsevier, vol. 31(2), pages 179-187.
  29. Filippo Vitolla & Nicola Raimo & Arcangelo Marrone & Michele Rubino, 2020. "The role of board of directors in intellectual capital disclosure after the advent of integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(5), pages 2188-2200, September.
  30. Cristiana Cardi & Camilla Mazzoli & Sabrina Severini, 2018. "Friend or foe? The effect of corporate governance on intellectual capital disclosure in IPOs," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(1), pages 1-12, February.
  31. Bharathi Kamath, 2019. "Impact of corporate governance characteristics on intellectual capital performance of firms in India," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(1), pages 20-36, March.
  32. Frédérique Evraert-Bardinet, 2017. "Intellectual capital, governance and institutional factors [Capital intellectuel, gouvernance et facteurs institutionnels]," Post-Print hal-01907521, HAL.
  33. Lúcia Lima Rodrigues & Francisca Tejedo-Romero & Russell Craig, 2017. "Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(1), pages 1-29, February.
  34. Samaha, Khaled & Khlif, Hichem & Hussainey, Khaled, 2015. "The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 24(C), pages 13-28.
  35. Thilini Cooray & A. D. Nuwan Gunarathne & Samanthi Senaratne, 2020. "Does Corporate Governance Affect the Quality of Integrated Reporting?," Sustainability, MDPI, vol. 12(10), pages 1-30, May.
  36. Busco, Cristiano & Malafronte, Irma & Pereira, John & Starita, Maria Grazia, 2019. "The determinants of companies’ levels of integration: Does one size fit all?," The British Accounting Review, Elsevier, vol. 51(3), pages 277-298.
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