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Impact of Corporate Governance Attributes on Intellectual Capital Disclosure: Evidence from Listed Banking Companies in Bangladesh
| Content Provider | Semantic Scholar |
|---|---|
| Author | Bhattacharjee, Swadip Chakraborty, Shimul Bhattacharjee, Sumon |
| Copyright Year | 2017 |
| Abstract | Intellectual capital (IC) can be a source of competitive advantage for business and stimulate innovation that leads to wealth generation. This study investigates the association between the extent of IC disclosure (ICD) and the corporate governance attributes of listed banking companies in Bangladesh. Contrary to the notion of a knowledge based sector like banking, this study adds to previous findings that demonstrate that Bangladeshi companies provide little in the way of ICD. The study confirms that board size and size of audit committee are important attributes to explain ICD issues in Bangladesh. However, the study finds no significant association between ICD and other variables like number of independent directors on the board, frequency of board meetings and ownership concentration. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://jcwalsh.files.wordpress.com/2017/06/bhattacharjee.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
