What is it about?
The purpose of this paper is to study the influences of corporate governance on intellectual capital disclosures in chief executive officers’ (CEOs’) statements in annual reports.
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Why is it important?
This paper focuses on the impacts of corporate governance on CEOs’ intellectual capital disclosures. It also groundbreakingly measures the tone of CEOs’ disclosures.
Perspectives
This paper uses content analysis and empirical analysis to examine the impacts of board size, board composition and shares concentration on CEOs’ intellectual capital disclosures. Empirical results demonstrate a significant positive relationship between board composition and the extent, amount and tone of CEOs’ intellectual capital disclosures and a significant negative relationship between shares concentration and the amount of these disclosures.
Xiaochang Yan
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This page is a summary of: Corporate governance and intellectual capital disclosures in CEOs’ statements, Nankai Business Review International, March 2017, Emerald,
DOI: 10.1108/nbri-09-2016-0032.
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