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논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 한국유통과학회 Asian Journal of Business Environment The East Asian Journal of Business Management 제9권 제2호
- 발행연도
- 2019.1
- 수록면
- 35 - 46 (12page)
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Purpose - The purpose of this study is to find out the intellectual capital disclosure (ICD) and its determinants in the pharmaceutical and chemical industry of Bangladesh. Research design, data, and methodology - This research study is conducted on the listed firms of pharmaceutical and chemical industry in Bangladesh during the period of 2016 to 2017. This study develops a self-structured intellectual capital disclosure index; and the proxies of determinants of ICD are used as board characteristics (board size, independent directors and female directors), ownership structures (institutional ownership and director ownership), and firm characteristics (firm size, leverage and performance). The study uses a content analysis to analyze the extent of ICD and a pooled cross-sectional method to find the determinants of ICD. Research Findings - This study finds that intellectual capital disclosure is positively associated with firm size, leverage, and firm performance and negatively associated with director ownership and institutional ownership. This study also finds that there is no significant association of ICD with independent director or female director. Conclusions - The study recommends that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure about the intellectual capitals. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital.
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참고문헌 (61)
참고문헌 신청
Abeysekera, I. / 2010 / The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms / Journal of Intellectual Capital 11(4):504~518
Abhayawansa, S. / 2014 / Corporate Reporting of Intellectual Capital : Evidence from the Bangladeshi Pharmaceutical Sector / Asian Review of Accounting 22(2):98~127
Adams, R. B. / 2009 / Women in the Boardroom and Their Impact on Governance and Performance / Journal of Financial Economics 94(2):291~309
An, Y. / 2011 / The Effects of Industry Type, Company Size and Performance on Chinese Companies’ IC Disclosure : A Research Note / Australasian Accounting Business and Finance Journal 5(3):107~116
Arcay, M. R. B. / 2005 / Corporate Characteristics, Governance Rules and the Extent of Voluntary Disclosure in Spain / Advances in Accounting 21(5):299~331
Abhayawansa, S. / 2014 / Corporate Reporting of Intellectual Capital : Evidence from the Bangladeshi Pharmaceutical Sector / Asian Review of Accounting 22(2):98~127
Adams, R. B. / 2009 / Women in the Boardroom and Their Impact on Governance and Performance / Journal of Financial Economics 94(2):291~309
An, Y. / 2011 / The Effects of Industry Type, Company Size and Performance on Chinese Companies’ IC Disclosure : A Research Note / Australasian Accounting Business and Finance Journal 5(3):107~116
Arcay, M. R. B. / 2005 / Corporate Characteristics, Governance Rules and the Extent of Voluntary Disclosure in Spain / Advances in Accounting 21(5):299~331
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