The study aims to examine the relationship between the corporate disclosure on intellectual capital and five firm characteristics, namely, size, leverage, profitability, age and industry type.
The research uses a meta-analysis technique by taking 19 articles published between 2003 and 2013. Thus, this study integrates and accumulates the findings of prior studies.
The research finds a significant relationship between intellectual capital disclosure (ICD) and the independent variables: size, profitability and industry.
This study provides a systematic overview of the determinants of ICD by using a meta-analysis approach. A systematic analysis is currently lacking in the ICD literature; hence, this study attempts to resolve the mixed findings of prior studies.
Eddine, C., Abdullah, S., Hamid, F. and Hossain, D. (2015), "The determinants of intellectual capital disclosure: a meta-analysis review", Journal of Asia Business Studies, Vol. 9 No. 3, pp. 232-250. https://doi.org/10.1108/JABS-03-2015-0028Download as .RIS
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