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The influence of board director's characteristics and ownership structure on intellectual capital disclosure among Gulf Cooperation Council companies

Intellectual capital (IC) disclosure, recognised as a highly useful element for maintaining competitive advantage, attracting global investment and adding immense value to the interests of key stakeholders has been presented as an international research direction, especially in the Gulf Co-operatio...

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Main Author: Qeshta, Mohammed H.M
Format: Thesis
Language:English
English
Published: 2015
Subjects:
HF5601-5689 Accounting
Online Access:http://etd.uum.edu.my/5409/
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spelling my.uum.etd.54092021-03-18T08:41:57Z http://etd.uum.edu.my/5409/ The influence of board director's characteristics and ownership structure on intellectual capital disclosure among Gulf Cooperation Council companies Qeshta, Mohammed H.M HF5601-5689 Accounting Intellectual capital (IC) disclosure, recognised as a highly useful element for maintaining competitive advantage, attracting global investment and adding immense value to the interests of key stakeholders has been presented as an international research direction, especially in the Gulf Co-operation Council (GCC) context. As such, this study addresses the key issue of examining voluntary disclosure of IC among top listed firms in the GCC countries. Specifically, it involves a thorough examination of 119 firms’ 2011 annual reports. Furthermore, it investigates whether the monitoring mechanisms of an effective board and audit committee, and ownership structures, influence IC disclosure. By using hierarchical regression, this study also estimates the moderating effect of the effectiveness of audit committees on the relationship between ownership (e.g. government, family, institutional) and IC disclosure. The multiple regression findings showed that the board size, board multiple directorships, board meeting, board committees and audit committee independence had a positive and significant relationship with IC disclosure when examined individually. However, when assessed at aggregate level using scores, it was found that the board effectiveness and family ownership had a significant relationship with IC disclosure in the GCC context. Additionally, this study provides evidence related to family and institutional ownership holding a majority of shares having a significant relationship with IC disclosure. Also, the results of this study showed that audit committee effectiveness moderates the relationship between the government ownership and IC disclosure. The result of this study contributes to the body of knowledge in IC-related studies, particularly with regards to monitoring mechanisms affecting IC disclosure. The findings will be beneficial to investors, regulators, policymakers and market participants as well as researchers. 2015 Thesis NonPeerReviewed text en /5409/1/s92721.pdf text en /5409/2/s92721_abstract.pdf Qeshta, Mohammed H.M (2015) The influence of board director's characteristics and ownership structure on intellectual capital disclosure among Gulf Cooperation Council companies. PhD. thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Qeshta, Mohammed H.M
The influence of board director's characteristics and ownership structure on intellectual capital disclosure among Gulf Cooperation Council companies
description Intellectual capital (IC) disclosure, recognised as a highly useful element for maintaining competitive advantage, attracting global investment and adding immense value to the interests of key stakeholders has been presented as an international research direction, especially in the Gulf Co-operation Council (GCC) context. As such, this study addresses the key issue of examining voluntary disclosure of IC among top listed firms in the GCC countries. Specifically, it involves a thorough examination of 119 firms’ 2011 annual reports. Furthermore, it investigates whether the monitoring mechanisms of an effective board and audit committee, and ownership structures, influence IC disclosure. By using hierarchical regression, this study also estimates the moderating effect of the effectiveness of audit committees on the relationship between ownership (e.g. government, family, institutional) and IC disclosure. The multiple regression findings showed that the board size, board multiple directorships, board meeting, board committees and audit committee independence had a positive and significant relationship with IC disclosure when examined individually. However, when assessed at aggregate level using scores, it was found that the board effectiveness and family ownership had a significant relationship with IC disclosure in the GCC context. Additionally, this study provides evidence related to family and institutional ownership holding a majority of shares having a significant relationship with IC disclosure. Also, the results of this study showed that audit committee effectiveness moderates the relationship between the government ownership and IC disclosure. The result of this study contributes to the body of knowledge in IC-related studies, particularly with regards to monitoring mechanisms affecting IC disclosure. The findings will be beneficial to investors, regulators, policymakers and market participants as well as researchers.
format Thesis
author Qeshta, Mohammed H.M
author_facet Qeshta, Mohammed H.M
author_sort Qeshta, Mohammed H.M
title The influence of board director's characteristics and ownership structure on intellectual capital disclosure among Gulf Cooperation Council companies
title_short The influence of board director's characteristics and ownership structure on intellectual capital disclosure among Gulf Cooperation Council companies
title_full The influence of board director's characteristics and ownership structure on intellectual capital disclosure among Gulf Cooperation Council companies
title_fullStr The influence of board director's characteristics and ownership structure on intellectual capital disclosure among Gulf Cooperation Council companies
title_full_unstemmed The influence of board director's characteristics and ownership structure on intellectual capital disclosure among Gulf Cooperation Council companies
title_sort influence of board director's characteristics and ownership structure on intellectual capital disclosure among gulf cooperation council companies
publishDate 2015
url http://etd.uum.edu.my/5409/
_version_ 1695533675703173120
score 13.211869

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