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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Main Authors:	Zuaini Ishak, Al-Ebel, Abood Mohammad
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2013
Online Access:	http://journalarticle.ukm.my/6956/ http://journalarticle.ukm.my/6956/ http://journalarticle.ukm.my/6956/1/3625-8086-1-PB.pdf

id	ukm-6956
recordtype	eprints
spelling	ukm-69562016-12-14T06:42:41Z http://journalarticle.ukm.my/6956/ Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council Zuaini Ishak, Al-Ebel, Abood Mohammad 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 research on the determinants of IC disclosure by considering board effectiveness score in relation to IC disclosure. Moreover, this study extends previous studies in board-IC disclosure relationship by investigating the hypothesized impact of information asymmetry in moderating this relationship. Our findings show that IC disclosure is positively associated with the effectiveness of board of directors. In addition, our study provides evidence that the level of information asymmetry in GCC bank moderates the relationship between board effectiveness and IC disclosure. The finding is important for policymakers as it confirms that the effectiveness of board of directors in protecting the investors depends on the level of information asymmetry. Penerbit Universiti Kebangsaan Malaysia 2013 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/6956/1/3625-8086-1-PB.pdf Zuaini Ishak, and Al-Ebel, Abood Mohammad (2013) Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council. Jurnal Pengurusan, 37 . pp. 33-43. ISSN 0127-2713 http://ejournal.ukm.my/pengurusan/index
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	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 research on the determinants of IC disclosure by considering board effectiveness score in relation to IC disclosure. Moreover, this study extends previous studies in board-IC disclosure relationship by investigating the hypothesized impact of information asymmetry in moderating this relationship. Our findings show that IC disclosure is positively associated with the effectiveness of board of directors. In addition, our study provides evidence that the level of information asymmetry in GCC bank moderates the relationship between board effectiveness and IC disclosure. The finding is important for policymakers as it confirms that the effectiveness of board of directors in protecting the investors depends on the level of information asymmetry.
format	Article
author	Zuaini Ishak, Al-Ebel, Abood Mohammad
spellingShingle	Zuaini Ishak, Al-Ebel, Abood Mohammad Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council
author_facet	Zuaini Ishak, Al-Ebel, Abood Mohammad
author_sort	Zuaini Ishak,
title	Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council
title_short	Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council
title_full	Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council
title_fullStr	Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council
title_full_unstemmed	Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council
title_sort	board of directors, information asymmetry, and intellectual capital disclosure among banks in gulf co-operation council
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2013
url	http://journalarticle.ukm.my/6956/ http://journalarticle.ukm.my/6956/ http://journalarticle.ukm.my/6956/1/3625-8086-1-PB.pdf
first_indexed	2023-09-18T19:48:22Z
last_indexed	2023-09-18T19:48:22Z
_version_	1777406053399396352

Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council

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