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- W3025672635 endingPage "2200" @default.
- W3025672635 startingPage "2188" @default.
- W3025672635 abstract "Intellectual capital is an important tool for strengthening a firm's competitive advantage and helping it achieve its medium‐ and long‐term financial objectives. Currently accepted accounting principles do not outline strict rules and regulations for intellectual capital disclosure. However, the advent of integrated reporting offer firms an innovative tool to disseminate this information. Although previous research has analysed the intellectual capital found in integrated reports, no studies have analysed the board of directors' role in intellectual capital disclosure policies. This study uses agency theory to analyse the effect of board characteristics on intellectual capital disclosure quality (ICDQ) in the context of integrated reporting. To this end, it develops a new scoring system to measure ICDQ. The results, based on a sample of 130 international firms operating in different sectors, show a positive relationship between board size, independence, diversity and activity with ICDQ." @default.
- W3025672635 created "2020-05-21" @default.
- W3025672635 creator A5010151092 @default.
- W3025672635 creator A5025808889 @default.
- W3025672635 creator A5060798489 @default.
- W3025672635 creator A5072605494 @default.
- W3025672635 date "2020-05-12" @default.
- W3025672635 modified "2023-10-13" @default.
- W3025672635 title "The role of board of directors in intellectual capital disclosure after the advent of integrated reporting" @default.
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