The determinants of intellectual capital disclosure: a meta-analysis review

• Main Authors: Houssem Eddine, Chaabane Oussama, Abdullah, Shamsul Nahar, Abdul Hamid, Fatima, Hossain, Dewan Mahboob
• Format: Article
• Language: English; English
• Published: Emerald 2015
• Subjects: HF5381 Vocational guidance. Career development
• Online Access: http://irep.iium.edu.my/43998/1/JABS-03-2015-0028.pdf; http://irep.iium.edu.my/43998/4/43998_The%20determinants%20of%20intellectual%20capital%20disclosure_SCOPUS.pdf; http://irep.iium.edu.my/43998/; http://www.emeraldinsight.com/doi/full/10.1108/JABS-03-2015-0028
• Institution: Universiti Islam Antarabangsa Malaysia

Purpose – 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. Design/methodology/approach – 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. Findings – The research finds a significant relationship between intellectual capital disclosure (ICD) and the independent variables: size, profitability and industry. Originality/value – 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.