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| Author: | Hidalgo, R.L. Garcia-Meca, E. Martinez, I. |
| Title: | Corporate governance and intellectual capital disclosure |
| Journal: | Journal of Business Ethics
2011 : MAY II, VOL. 100:3, p. 483-495 |
| Index terms: | board of directors corporate governance intellectual capital intangible assets |
| Freeterms: | disclosures |
| Language: | eng |
| Abstract: | This article aims to analyze the internal mechanisms of corporate governance (board of directors and ownership structure), which influence voluntary disclosure of intangibles. The results seem to support the view of an increase in institutional investor shareholding having a negative effect on voluntary disclosure, supporting the hypothesis of entrenchment, while an excessive ownership by institutional investors may have adverse effects on strategic disclosure decisions. It is also indicated that an increase in the number of members of the board to up to 15 has a beneficial effect on the disclosure of intangibles etc. |
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