Purpose – The purpose of this paper is to examine the effect of board size on firms disclosing more, rather than less, strategic and tactical intellectual capital resources using the top 26 of the 52 firms ranked by the Nairobi Stock Exchange for market capitalization in 2002 and in 2003. This...

Here this paper means for, to understand the connection between audit committee mechanisms on non -financial information reporting with particular to intellectual capital. In order to study the relationship, data are collected from BSE Sensex listed companies top with their market capitalization...

Purpose – The objective of this paper is to examine the relationship between some aspects of governance (such as ownership structure and characteristics of the board), the efficiency of intellectual capital and the economic and market performance of a sample of Italian listed companies....

This study investigates the relationship of the intellectual capital of a company (proxied by its intangible assets), with leverage and equity and capital structure. Our empirical results indicate that there is a negative relation between the intellectual capital (intangible assets) of a company...