دانلود مقاله ISI انگلیسی شماره 51816
ترجمه فارسی عنوان مقاله

افشای سرمایه فکری و اداره امور شرکت: آزمون تجربی

عنوان انگلیسی
Intellectual capital disclosures and corporate governance: An empirical examination
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
51816 2015 9 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Advances in Accounting, Volume 31, Issue 2, December 2015, Pages 219–227

ترجمه کلمات کلیدی
افشای سرمایه فکری؛ حاکمیت شرکتی؛ تئوری نمایندگی؛ بنگلادش
کلمات کلیدی انگلیسی
Intellectual capital disclosure; Corporate governance; Agency theory; Bangladesh
پیش نمایش مقاله
پیش نمایش مقاله  افشای سرمایه فکری و اداره امور شرکت: آزمون تجربی

چکیده انگلیسی

Empirical examinations of the links between corporate governance and intellectual capital are underresearched, particularly from the context of emerging economies where corporate governance mechanisms tend to be largely ceremonial due to family dominance. This study aims to address this gap in the intellectual capital disclosure (ICD) literature by undertaking an empirical examination of the relationship between corporate governance and the extent of ICD of Bangladeshi companies. Inter alia, the key findings of this study suggest that there is a non-linear relationship between family ownership and the extent of ICD. This research also found that foreign ownership, board independence, and the presence of audit committees are positively associated with the extent of ICD. Conversely, family duality (i.e., where the positions of CEO and chairperson are occupied by two individuals from the same family) is negatively associated with the extent of ICD.