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...

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Main Authors:	Houssem Eddine, Chaabane Oussama, Abdullah, Shamsul Nahar, Abdul Hamid, Fatima, Hossain, Dewan Mahboob
Format:	Article
Language:	English English
Published:	Emerald 2015
Subjects:	HF5381 Vocational guidance. Career development
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

id	iium-43998
recordtype	eprints
spelling	iium-439982017-11-07T00:25:32Z http://irep.iium.edu.my/43998/ The determinants of intellectual capital disclosure: a meta-analysis review Houssem Eddine, Chaabane Oussama Abdullah, Shamsul Nahar Abdul Hamid, Fatima Hossain, Dewan Mahboob HF5381 Vocational guidance. Career development 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. Emerald 2015-05 Article PeerReviewed application/pdf en http://irep.iium.edu.my/43998/1/JABS-03-2015-0028.pdf application/pdf en http://irep.iium.edu.my/43998/4/43998_The%20determinants%20of%20intellectual%20capital%20disclosure_SCOPUS.pdf Houssem Eddine, Chaabane Oussama and Abdullah, Shamsul Nahar and Abdul Hamid, Fatima and Hossain, Dewan Mahboob (2015) The determinants of intellectual capital disclosure: a meta-analysis review. Journal of Asia Business Studies, 9 (3). pp. 232-250. ISSN 1558-7894 http://www.emeraldinsight.com/doi/full/10.1108/JABS-03-2015-0028 10.1108/JABS-03-2015-0028
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HF5381 Vocational guidance. Career development
spellingShingle	HF5381 Vocational guidance. Career development Houssem Eddine, Chaabane Oussama Abdullah, Shamsul Nahar Abdul Hamid, Fatima Hossain, Dewan Mahboob The determinants of intellectual capital disclosure: a meta-analysis review
description	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.
format	Article
author	Houssem Eddine, Chaabane Oussama Abdullah, Shamsul Nahar Abdul Hamid, Fatima Hossain, Dewan Mahboob
author_facet	Houssem Eddine, Chaabane Oussama Abdullah, Shamsul Nahar Abdul Hamid, Fatima Hossain, Dewan Mahboob
author_sort	Houssem Eddine, Chaabane Oussama
title	The determinants of intellectual capital disclosure: a meta-analysis review
title_short	The determinants of intellectual capital disclosure: a meta-analysis review
title_full	The determinants of intellectual capital disclosure: a meta-analysis review
title_fullStr	The determinants of intellectual capital disclosure: a meta-analysis review
title_full_unstemmed	The determinants of intellectual capital disclosure: a meta-analysis review
title_sort	determinants of intellectual capital disclosure: a meta-analysis review
publisher	Emerald
publishDate	2015
url	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
first_indexed	2023-09-18T21:02:35Z
last_indexed	2023-09-18T21:02:35Z
_version_	1777410722135801856

The determinants of intellectual capital disclosure: a meta-analysis review

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