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| Author: | Cerbioni, F. Parbonetti, A. |
| Title: | Exploring the effects of corporate governance on intellectual capital disclosure: An analysis of European biotechnology companies |
| Journal: | European Accounting Review
2007 : VOL. 16:4, p. 791-826 |
| Index terms: | corporate governance intellectual capital disclosure bio-technology industry companies Europe |
| Language: | eng |
| Abstract: | Extending previous research, this paper explores the relationship btw. governance variables and voluntary intellectual capital disclosure (hereafter as: d.) based on a sample of European biotechnology firms. The results suggest that governance-related variables strongly influence the quantity of information disclosed, thus confirming the paper's hypotheses. As to the quality of d., it is shown that 1. the proportion of independent directors is positively related to the d. of internal structure, 2. CEO duality is negatively linked to the d. of forward-looking information, and 3. board structure helps to improve the annual report's overall readability. |
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