Monitoring mechanisms and intellectual capital disclosure among banks in the GCC
The purpose of this paper is to examine the relationship between monitoring mechanisms namely, board and audit committee effectiveness, foreign and domestic institutional ownership and competition with voluntary disclosure of intellectual capital (IC) among listed banks in the Gulf Co-Operation Co...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Allied Business Academies
2018
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/27371/1/aafsj%2022%201%202018.pdf http://repo.uum.edu.my/27371/ https://search.proquest.com/openview/9f44c1076304ea6783b0e38d1177ef65/1?pq-origsite=gscholar&cbl=29414 |
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| Summary: | The purpose of this paper is to examine the relationship between monitoring mechanisms
namely, board and audit committee effectiveness, foreign and domestic institutional ownership
and competition with voluntary disclosure of intellectual capital (IC) among listed banks in the Gulf Co-Operation Council (GCC) region. The content analysis was used to analyse IC
disclosures of 137 listed GCC banks. A regression model is utilized to analyze the data. The
results suggest that the monitoring mechanisms have significant relationship with the quantity of
IC information disclosed. The findings contribute to support agency theory by indicating that
corporate governance mechanisms and corporate voluntary disclosure can be used strategically
by considering the mechanisms as a bundle since they work complimentary to reduce agency
conflicts. In addition, the finding also suggests that foreign institutional ownership have more
monitoring capacities than domestic institutional investors in relation to IC disclosure. |
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