The aim of this paper is to pave the way towards the inclusion of mainstream sociological approaches (based on Luhmann's approach) for the studies of firms-organizations. In social sciences we can observe that the theoretic consequences of a paradigm shift is significantly represented by the...

Intellectual capital (IC) has been widely recognized as an important resource in creating value and competitive advantage for companies. This study therefore examined the effect of corporate governance on intellectual capital disclosure and market capitalization through the use of the companies...