Firm Ownership Structure and Intellectual Capital Disclosures

• Main Authors: FIRER, Stephen, WILLIAMSON, S. M.
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2005
• Subjects: Intellectual capital disclosure; corporate governance; institutional investors; internationalization; Singapore; Accounting; Corporate Finance; Human Resources Management
• Online Access: https://ink.library.smu.edu.sg/soa_research/24; https://ink.library.smu.edu.sg/context/soa_research/article/1023/viewcontent/Firm_ownership_structure_and_intellectual_capital_disclosures.pdf
• Institution: Singapore Management University

The primary purpose of this study is to investigate the association between three ownership structure characteristics and voluntary intellectual capital (IC) disclosure practices. Data for this study is hand collected from the 2000 annual reports of 390 Singapore publicly traded firms. Empirical res...