… to examine the relationship between intellectual capital disclosure (ICD) and corporate
governance attributes following the revised code on corporate governance in Malaysia in 2007. …

… The study is limited to only one sector of the knowledge economy and only for the years
2012-2014. This study investigated the effect of five corporate governance attributes on ICD. …

… The main objective of this study is to examine the role of corporate governance and
ownership structure attributes in intellectual capital (IC) disclosure practices of Nigerian banking …

… and we analyse its effect on disclosure on intangibles. With these parameters, we aim to
cover important aspects of corporate governance, which we believe make IC disclosure in listed …

… where corporate governance mechanisms tend … intellectual capital disclosure (ICD) literature
by undertaking an empirical examination of the relationship between corporate governance …

… examines the corporate governance characteristics and its influence on the intellectual capital
(IC) … The corporate governance (CG) characteristics are represented through board size, …

… relationship between governance variables and voluntary intellectual capital disclosure in a
… We extend previous research by simultaneously considering governance mechanisms such …

… implications – Our findings have comprehensive implications for … the impact of FP, CG and
company characteristics on the … investigations on intellectual capital disclosures (ICDs) by …

… influence of corporate governance on intellectual capital disclosure in corporate annual
reports… This paper examines the influence of corporate governance factors on intellectual capital …

… of this study is to evaluate the impact of corporate governance on intellectual capital (IC) in
… the relationship between corporate governance (including the characteristics of the board of …