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

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

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Abstract

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.

Item Type:	Article (Journal)
Additional Information:	6708/43998
Uncontrolled Keywords:	Intellectual capital, Meta-analysis, Disclosure
Subjects:	H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5381 Vocational guidance. Career development
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Prof. Dr. Shamsul Nahar Abdullah
Date Deposited:	27 Jul 2015 11:30
Last Modified:	07 Nov 2017 08:25
URI:	http://irep.iium.edu.my/id/eprint/43998

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