The determinants of intellectual capital disclosure: a meta-analysis review
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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English English |
| Published: |
Emerald
2015
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/43998/ 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 |
| _version_ | 1848782535484506112 |
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| author | Houssem Eddine, Chaabane Oussama Abdullah, Shamsul Nahar Abdul Hamid, Fatima Hossain, Dewan Mahboob |
| author_facet | Houssem Eddine, Chaabane Oussama Abdullah, Shamsul Nahar Abdul Hamid, Fatima Hossain, Dewan Mahboob |
| author_sort | Houssem Eddine, Chaabane Oussama |
| building | IIUM Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T16:07:00Z |
| format | Article |
| id | iium-43998 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-14T16:07:00Z |
| publishDate | 2015 |
| publisher | Emerald |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-439982017-11-07T00:25:32Z http://irep.iium.edu.my/43998/ The determinants of intellectual capital disclosure: a meta-analysis review Houssem Eddine, Chaabane Oussama Abdullah, Shamsul Nahar Abdul Hamid, Fatima Hossain, Dewan Mahboob HF5381 Vocational guidance. Career development 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. Emerald 2015-05 Article PeerReviewed application/pdf en http://irep.iium.edu.my/43998/1/JABS-03-2015-0028.pdf application/pdf en http://irep.iium.edu.my/43998/4/43998_The%20determinants%20of%20intellectual%20capital%20disclosure_SCOPUS.pdf Houssem Eddine, Chaabane Oussama and Abdullah, Shamsul Nahar and Abdul Hamid, Fatima and Hossain, Dewan Mahboob (2015) The determinants of intellectual capital disclosure: a meta-analysis review. Journal of Asia Business Studies, 9 (3). pp. 232-250. ISSN 1558-7894 http://www.emeraldinsight.com/doi/full/10.1108/JABS-03-2015-0028 10.1108/JABS-03-2015-0028 |
| spellingShingle | HF5381 Vocational guidance. Career development Houssem Eddine, Chaabane Oussama Abdullah, Shamsul Nahar Abdul Hamid, Fatima Hossain, Dewan Mahboob The determinants of intellectual capital disclosure: a meta-analysis review |
| title | The determinants of intellectual capital disclosure: a meta-analysis review |
| title_full | The determinants of intellectual capital disclosure: a meta-analysis review |
| title_fullStr | The determinants of intellectual capital disclosure: a meta-analysis review |
| title_full_unstemmed | The determinants of intellectual capital disclosure: a meta-analysis review |
| title_short | The determinants of intellectual capital disclosure: a meta-analysis review |
| title_sort | determinants of intellectual capital disclosure: a meta-analysis review |
| topic | HF5381 Vocational guidance. Career development |
| url | http://irep.iium.edu.my/43998/ http://irep.iium.edu.my/43998/ http://irep.iium.edu.my/43998/ 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 |