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

The determinants of intellectual capital disclosure: a meta-analysis review 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Asia Business Studies Emerald Publishing

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

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1558-7894
DOI
10.1108/JABS-03-2015-0028
Publisher site
See Article on Publisher Site

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.

Journal

Journal of Asia Business StudiesEmerald Publishing

Published: Aug 3, 2015

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