This research focuses on industry characteristics and their impact on corporate governance and disclosure practices of firms. Nature of industry characteristics divides firms into two broad categories: intellectual capital (IC) intensive firms and capital intensive firms. Accordingly, this...

This study provides further insights on the key corporate governance drivers of intellectual capital (IC) disclosure in Egyptian companies. It uses IC disclosure index of three components; internal capital, external capital, and human capital to identify IC disclosure level in annual reports of...

The primary goal of this study was to investigate the effects of changes in corporate governance elements on a company's valuable resources (such as intellectual capital and its components). Previous studies have examined the impacts of some corporate governance characteristics on intellectual...

Intellectual capital in the knowledge era is a strategic advantage of board structure, which leads to the improvement of a company's work and the achievement of its goals. The aim of this study is to develop a structural model that connects the corporate governance, intellectual capital and...