The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms
By Indra Abeysekera. 2010
241 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/e98a53c03502ab86878dbde46b3a344dfbde7262
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- K. Hussainey
- Hichem Khlif
- Georgia Birch
- Khaled Samaha
- A. Alhassan
- Neha Smriti
- Joanna Krasodomska
- J. Dyduch
In Strategy and Management
- K. Hussainey
- Georgia Birch
- A. Alhassan
- N. Asare
- Hichem Khlif
- Neha Smriti
- Joanna Krasodomska
- J. Dyduch
Citations in the corpus
- Corporate governance and intellectual capital disclosure (2016, background): “Similarly, Abeysekera (2010) found that Kenyan firms (n=52) with larger boards disclosed more tactical internal capital and strategic human capital.”
- Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies (2017, background): “Abeysekera [60] states that a larger board size can help boards to overcome skill deficiencies in making more discretionary disclosure related to future earnings.”
- The impact of intellectual capital on firm performance: a study of Indian firms listed in COSPI (2018, background): “Hence, linking this view with the HC component of IC, the relationship with the external environment can be efficiently maintained by the internal resources of the firm like human resources, process learning of these organizations (Abeysekera, 2010; Nadeem et al., 2017).”
- The impact of board and audit committee characteristics on voluntary disclosure: A meta-analysis (2015, result): “Empirical studies are supportive of a positive association between board size and voluntary disclosure (e.g. Abeysekera, 2010; Allegrini & Greco, 2013).”
- Intellectual capital and bank productivity in emerging markets: evidence from Ghana (2016, methodology): “…literature appear to be focussed on intellectual capital from the perspective of disclosure indices (see Ax and Marton, 2008; Guthrie et al., 2009; Abeysekera, 2010; Branco et al., 2011; Haji et al., 2012; Wagiciengo and Belal, 2012; Asare et al., 2013) and its performance and/or efficiencies…”