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

Eddine, Chaabane Oussama Houssem; Abdullah, Shamsul Nahar; Hamid, Fatima Abdul; Hossain, Dewan Mahboob

doi:10.1108/jabs-03-2015-0028

Cited by 27 publications

(40 citation statements)

References 45 publications

(80 reference statements)

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“…The control variables used in this study are return on assets (ROA) and leverage. Research conducted by Haji and Ghazali (2013) Eddine et al (2015); Ousama et al (2012) found that profitability has a significant effect on IC disclosure. Whereas Atan & Rahim (2012); Taliyang et al (2011) argued that profitability has no significant effect on IC disclosure.…”

Section: Control Variablesmentioning

confidence: 98%

“…In addition to firm size, this study chooses market share to be the second factor that affects the quality of ICD. Eddine et al (2015) found that company size, profitability, and industry type positively affected ICD. Companies with a dominant market share will tend to maximize profits.…”

Section: Introductionmentioning

confidence: 99%

“…Because IC has the potential to be a competitive advantage and added value for the company, IC is usually expressed through annual reports to stakeholders. This voluntary disclosure is then called Intellectual Capital Disclosure (ICD) (Eddine et al, 2015).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Quality of Intellectual Capital Disclosures: The Role of Market Share and Financial Distress in Thai’s Agricultural and Resource Sectors

Hatane¹,

William²,

Kuanda³

et al. 2019

jeb

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This study aims to examine the factors that influence the quality of intellectual capital disclosure (ICD). This study contributes to research related to ICD by using the value of the market share and financial distress as independent variables, in addition to the level of firm size. This study also tests the ICD in each of its components. Firm size is indicated by the amount of assets owned by the company; while market share is measured by the proportion of company sales in the total sales of one industry. Financial distress is indicated by the Altman-Z score, where the greater the Z-score, the safer the company from the risk of bankruptcy. ICD are more qualified if disclosures are supplemented by numerical and monetary data. The sample used is 50 agricultural and resource sectors companies registered in the Thai Stock Exchange from 2013-2017. This study finds that the quality of HCD is increasing along with the company's high assets. Market share can improve the quality of RCD, but on the other hand, reduce the quality of HCD. The safer the company from the bankruptcy risk, the higher the quality of the HCD. There are a variety of ICD measurements that can be used by subsequent research and are complemented by various other independent variables that can enrich empirical findings in ICD cases.

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Section: Control Variablesmentioning

confidence: 98%

Section: Introductionmentioning

confidence: 99%

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Quality of Intellectual Capital Disclosures: The Role of Market Share and Financial Distress in Thai’s Agricultural and Resource Sectors

Hatane¹,

William²,

Kuanda³

et al. 2019

jeb

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“…Audit committees that are qualified, understand and have extensive experience in corporate governance and accounting competencies are assessed to be able to suppress the opportunistic attitude of management in corporate management processes and corporate information disclosure practices. Companies that have a qualified audit committee will be able to pursue extensive and qualified information reporting (Cahya, 2013;Ho et al, 2012;Eddine et al, 2015).…”

Section: Introductionmentioning

confidence: 99%

The Moderation Role of the Audit Committee Quality on the Effect of the Ownership Structure on Intellectual Capital Disclosures

Khafid

Alifia

2018

jda

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Intellectual capital is an intangible asset which is able to increase company’s value. Intellectual capital inherent to skill, knowledge and experience that can create competitive advantage for company. The purposes of this study are to analyze the effect of ownership structure (managerial ownership, institutional ownership, government ownership, foreign ownership with the quality of audit committee as moderating variable on intellectual capital. The population of this study is financial companies listed in Indonesia Stock Exchange from 2013 until 2015. Samples are selected using purposive sampling method, and obtained 165 units as observations. Data was collected by documentation, and the analysis data is moderated regression analysis. The study found that managerial ownership has negative effect on intellectual capital disclosure. Government ownership and foreign ownership has positive effect on intellectual capital disclosure, and institutional ownership has not been proven to effect on intellectual capital disclosure. Then, the study also found that the quality of audit committee has significant effect as a moderating variable on the influence of institutional ownership, but it has not been proven to have a moderating effect on the influence of managerial ownership, government ownership and foreign ownership intellectual capital disclosure. The recommendation for further study is to use another technique such as questionnaires that is directly given to company for discovering the level of company’s intellectual capital disclosure. For the company, the limitation of managerial ownership can be used as a control to the company disclosure practice, and improve the role of audit committee to maximize disclosure practice in the company.

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“…Many of the current research frameworks have started moving towards the matter of human abilities and skills. This means there are various studies of intellectual capital, done either conceptually (Eddine at al., 2015) or empirically.…”

Section: Introductionmentioning

confidence: 99%

Factors Affecting Intellectual Capital Disclosures: A Case of Primary Sectors in Thailand

Hatane¹,

Wijaya²,

William³

et al. 2018

jeb

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

Cited by 27 publications

References 45 publications

Quality of Intellectual Capital Disclosures: The Role of Market Share and Financial Distress in Thai’s Agricultural and Resource Sectors

Quality of Intellectual Capital Disclosures: The Role of Market Share and Financial Distress in Thai’s Agricultural and Resource Sectors

The Moderation Role of the Audit Committee Quality on the Effect of the Ownership Structure on Intellectual Capital Disclosures

Factors Affecting Intellectual Capital Disclosures: A Case of Primary Sectors in Thailand

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