Investigating The Relationship Between Managerial Features and Intellectual Capital Disclosure

Afsaneh DaryaPour

Abstract


Until now, there is a wide variety of literature in the field of identifying the factors influencing intellectual capital disclosure. Among those determining factors, company-level factors like company size, ownership structure, profitability, company age, liquidity ratios, etc. have received considerable attention. Whereas the success of organizations relies on their management capabilities and the personal features of organization’s managers can shape their behavior and decision-making in the organization which consequently affects many financial issues such as financial reporting and intellectual capital disclosure. Thus, it was hypothesized that managers can manipulate company assets and offer false information to investors. The findings illustrated that managerial characteristics have a meaningful impact on intellectual capital disclosure in companies.

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References


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