Intellectual capital disclosure and corporate governance structure in UK firms

By Jing Li, Richard Pike, R. Haniffa. 2008

673 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6cdb39f491a305e2966d8cee567c06c27252c96e

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Citations in the corpus

Using content analysis as a research methodology for investigating intellectual capital disclosure : a critique (2015, background): “83), although a few good examples come close (e.g. Bozzolan et al., 2003; Li et al., 2008).”
Determinants of narrative risk disclosures in UK interim reports (2012, background): “Concentration of decision-making power resulting from role duality could impair the board’s governance role regarding disclosure policies (Li et al., 2008).”
Factors influencing the disclosure of greenhouse gas emissions in companies world‐wide (2009, background): “Li et al. (2008) analyse this relationship for UK companies, concluding that the Market-to-Book ratio is related to the voluntary information provided by the company.”
The Influence of Board Composition on Sustainable Development Disclosure (2017, background): “…of the board as a monitoring body (Krishnan and Visvanathan, 2009); knowing the authority of the chairman in setting the agenda, selecting members, as well as hiding critical information from other board directors (Haniffa and Cooke, 2002; Krishnan and Visvanathan, 2009; Li et al., 2008).”
Examining the influence of corporate governance on intellectual capital efficiency: Evidence from top service firms in Australia (2015, methodology): “Several studies highlight the importance of managing IC by minimizing agency problems in organizations (Cerbioni and Parbonetti, 2007; Jing et al., 2008).”
The Association of Board Independence and Ownership Concentration with Voluntary Disclosure: A Meta-analysis (2010, background): “In recent years, one of the most widely discussed topics in this ﬁeld has been how to design corporate governance mechanisms that lead to more voluntary disclosure (Gul and Leung, 2004; Cormier et al. , 2005; Li et al. , 2008).”
Corporate governance and intellectual capital disclosure (2016, background): “RDT advocates for more independent directors on the board, arguing that they provide ‘wider expertise, prestige and contacts and play a key role in influencing disclosure’ (Li et al., 2008, p.139).”
Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia (2016, background): “Role duality could impair the boards’ governance role regarding disclosure policies (Li et al., 2008; Elzahar & Hussainey, 2012).”
Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector (2013, positive): “Moreover, as chairs of boards of directors have the ability to set the board’s agenda and influence the information provided to the other board members, CEOs who also act as chairs can hide crucial information more easily from other, in particular non-executive, directors (Haniffa and Cooke 2002; Li”
The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms (2010, neutral): “Two other studies of relevance to intellectual capital disclosure are Cerbioni and Parbonetti (2007) and Li et al. (2008).”
The effect of audit committee characteristics on intellectual capital disclosure (2012, neutral): “Fourth, the literature suggests that information asymmetry is likely to be higher for younger or newly listed firms (Li et al., 2008; Singh & Van der Zahn, 2008).”
The perceived credibility of forward-looking performance disclosures (2014, neutral): “Robbins and Austin (1986), Li et al. (2008), Kothari et al. (2009) and Bozzolan et al. (2009) also use scaling to obtain their disclosure scores and capture the relative focus of the disclosure within the annual report.”