The determinants of intellectual capital disclosure: a meta-analysis review
Purpose – The study aims to examine the relationship between the corporate disclosure on intellectual capital and five firm characteristics, namely, size, leverage, profitability, age and industry type. Design/methodology/approach – The research uses a meta-analysis technique by taking 19 articles...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English English |
| Published: |
Emerald
2015
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/43998/ http://irep.iium.edu.my/43998/ http://irep.iium.edu.my/43998/ http://irep.iium.edu.my/43998/1/JABS-03-2015-0028.pdf http://irep.iium.edu.my/43998/4/43998_The%20determinants%20of%20intellectual%20capital%20disclosure_SCOPUS.pdf |
| Summary: | Purpose – The study aims to examine the relationship between the corporate disclosure on intellectual
capital and five firm characteristics, namely, size, leverage, profitability, age and industry type.
Design/methodology/approach – The research uses a meta-analysis technique by taking 19 articles
published between 2003 and 2013. Thus, this study integrates and accumulates the findings of prior
studies.
Findings – The research finds a significant relationship between intellectual capital disclosure (ICD)
and the independent variables: size, profitability and industry.
Originality/value – This study provides a systematic overview of the determinants of ICD by using a
meta-analysis approach. A systematic analysis is currently lacking in the ICD literature; hence, this
study attempts to resolve the mixed findings of prior studies. |
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