Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council
The main thrust of this paper is to examine the intellectual capital (IC) disclosure of 137 listed banks in Gulf Co-operation Council (GCC) nations using a content analysis approach. Instead of examining the effect of board characteristics in isolation from each other, this study extends previous re...
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Format: | Article |
Language: | English |
Published: |
Penerbit Universiti Kebangsaan Malaysia
2013
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Online Access: | http://journalarticle.ukm.my/6956/ http://journalarticle.ukm.my/6956/ http://journalarticle.ukm.my/6956/1/3625-8086-1-PB.pdf |