Access the full text.
Sign up today, get DeepDyve free for 14 days.
V. Beattie, B. McInnes, S. Fearnley
Through the Eyes of Management: A Study of Narrative Disclosures. An Interim Report
J. Li, R. Pike, R. Haniffa
Intellectual capital disclosure and corporate governance structure in UK firms
J. Guthrie, L.D. Parker
Corporate social disclosure practice: a comparative international analysis
T. Kaymak, E. Bektas
East meets west? Board characteristics in an emerging market: evidence from Turkish banks
J. Keenan, M. Aggestam
Corporate governance and intellectual capital: some conceptualisations
B. Hermalin, M. Weisbach
Boards of directors as an endogenously determined institution: a survey of the economic literature
I. Abeysekera
The project of intellectual capital. Researching the research
R.G. Eccles, R.H. Herz, E.M. Keegan, D.M.H. Phillips
The Value Reporting Revolution: Moving Beyond the Earnings Game
D.G. Barako, P. Hancock, H.Y. Izan
Factors influencing voluntary disclosure by Kenyan companies
I. Abeysekera, J. Guthrie
An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka
F. Cerbioni, A. Parbonetti
Exploring the effects of corporate governance on intellectual capital disclosure: an analysis of European biotechnology companies
L. Edvinsson, M.S. Malone
Intellectual Capital
B. Lev, P. Zarowin
The boundaries of financial reporting and how to extend them
R.M. Haniffa, T.E. Cooke
The impact of culture and governance on corporate social responsibility
K. Gatamah
Launching Corporate Governance in Africa with an Emphasis on Kenya: Private Sector Corporate Governance Trust
L. Edvinsson, P. Sullivan
Developing a model for managing intellectual capital
I Abeysekera
Intellectual Capital Accounting: Practices in a Developing Country
I. Abeysekera
Intellectual capital disclosure trends: Singapore and Sri Lanka
L. Donaldson, J.H. Davis
Boards and company performance – research challenges the conventional wisdom
J.M. Garcia Lara, B. Garcia Osma, F. Penalva
Board of directors characteristics and conditional accounting conservatism: Spanish evidence
L. Holland, Y. Boon Foo
Differences in environmental reporting practices in the UK and the US: the legal and regulatory context
N. Brennan
Reporting intellectual capital in annual reports: evidence from Ireland
L. Donaldson, J.H. Davis
Stewardship theory or agency theory: CEO governance and shareholder returns
R.D. Kosnik
Effects of board demography and directors' incentives in corporate greenmail decisions
J. Barney
Firm resources and sustained competitive advantage
A. Brooking
The management of intellectual capital
E.F. Fama
Agency problems and the theory of the firm
E.F. Fama, M.C. Jensen
Separation of ownership and control
M. Belkhir
Board of directors' size and performance in the banking sector
R.M. Grant
Strategy at the leading edge. The knowledge‐based view of the firm: implications for management practice
D. Hackston, M.J. Milne
Some determinants of social and environmental disclosures in New Zealand companies
A.J. Hillman, A.A. Canella, R.L. Paetzold
The resource dependence role of corporate directors: strategic adoption of board composition in response to environmental change
M. Muth, L. Donaldson
Stewardship theory and board structure: a contingency approach
B. Lev
Sharpening the intangible edge
R.W. Coff
Human assets and management dilemmas: coping with hazards on the road to resource‐based theory
S. Bozzolan, F. Favotto, F. Ricceri
Italian annual intellectual capital disclosure: an empirical analysis
K.M. Eisenhardt, L.J. Bourgeois
Politics of strategic decision making in high velocity environments: towards a midrange theory
I. Demirag, S. Sudarsanam, M. Wright
Corporate governance: overview and research agenda
B. Lev
Intangibles: Management, Measurement and Reporting
C. Laux, V. Laux
Board committees, CEO compensation, and earnings management
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 study identifies intellectual capital disclosure by three separate categories: internal capital, external capital, and human capital. Hence, this study examines the influence of board size on six disclosure outcomes. Design/methodology/approach – The study develops hypotheses using the resource dependency theory. Using content analysis for data generation, this study classifies firms that disclose more versus those that disclose less, using the mean for all firms for each disclosure outcome. Findings – Using logistic regression, the study examines the influence of board size on each disclosure outcome and finds that firms disclosing more tactical internal capital and more strategic human capital have larger boards. Practical implications – The findings provide insights into how a larger board size can help boards to overcome skill deficiencies in making more discretionary disclosure related to future earnings. Originality/value – This study analyses the influence of the board size on six aspects of intellectual capital disclosure.
Journal of Intellectual Capital – Emerald Publishing
Published: Oct 19, 2010
Keywords: Boards; Intellectual capital; Kenya
Read and print from thousands of top scholarly journals.
Already have an account? Log in
Bookmark this article. You can see your Bookmarks on your DeepDyve Library.
To save an article, log in first, or sign up for a DeepDyve account if you don’t already have one.
Copy and paste the desired citation format or use the link below to download a file formatted for EndNote
Access the full text.
Sign up today, get DeepDyve free for 14 days.
All DeepDyve websites use cookies to improve your online experience. They were placed on your computer when you launched this website. You can change your cookie settings through your browser.