New insights into the nexus between board characteristics and intellectual capital disclosure : the case of the emerging economy of Mauritius
Year of publication: |
2022
|
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Authors: | Mooneeapen, Oren ; Abhayawansa, Subhash ; Ramdhony, Dinesh ; Atchia, Zainab |
Published in: |
Journal of accounting in emerging economies : JAEE. - Bingley : Emerald, ISSN 2042-1176, ZDB-ID 2589598-9. - Vol. 12.2022, 1, p. 29-51
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Subject: | Board characteristics | Female directors | Independent directors | Intellectual capital disclosure | Mauritius | Multiple directorships | Small island developing state | Value added intellectual coefficient | Vorstand | Executive board | Immaterielle Werte | Intangible assets | Corporate Governance | Corporate governance | Weibliche Führungskräfte | Women managers |
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