Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council
The main thrust of this paper is to examine the intellectual capital (IC) disclosure of 137 listed banks in Gulf Co-operation Council (GCC) nations using a content analysis approach. Instead of examining the effect of board characteristics in isolation from each other, this study extends previous re...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2013
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| Online Access: | http://journalarticle.ukm.my/6956/ http://journalarticle.ukm.my/6956/1/3625-8086-1-PB.pdf |
| _version_ | 1848811325979885568 |
|---|---|
| author | Zuaini Ishak, Al-Ebel, Abood Mohammad |
| author_facet | Zuaini Ishak, Al-Ebel, Abood Mohammad |
| author_sort | Zuaini Ishak, |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | The main thrust of this paper is to examine the intellectual capital (IC) disclosure of 137 listed banks in Gulf Co-operation Council (GCC) nations using a content analysis approach. Instead of examining the effect of board characteristics in isolation from each other, this study extends previous research on the determinants of IC disclosure by considering board effectiveness score in relation to IC disclosure. Moreover, this study extends previous studies in board-IC disclosure relationship by investigating the hypothesized impact of information asymmetry in moderating this relationship. Our
findings show that IC disclosure is positively associated with the effectiveness of board of directors. In addition, our study provides evidence that the level of information asymmetry in GCC bank moderates the relationship between
board effectiveness and IC disclosure. The finding is important for policymakers as it confirms that the effectiveness of board of directors in protecting the investors depends on the level of information asymmetry. |
| first_indexed | 2025-11-14T23:44:37Z |
| format | Article |
| id | oai:generic.eprints.org:6956 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T23:44:37Z |
| publishDate | 2013 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:69562016-12-14T06:42:41Z http://journalarticle.ukm.my/6956/ Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council Zuaini Ishak, Al-Ebel, Abood Mohammad The main thrust of this paper is to examine the intellectual capital (IC) disclosure of 137 listed banks in Gulf Co-operation Council (GCC) nations using a content analysis approach. Instead of examining the effect of board characteristics in isolation from each other, this study extends previous research on the determinants of IC disclosure by considering board effectiveness score in relation to IC disclosure. Moreover, this study extends previous studies in board-IC disclosure relationship by investigating the hypothesized impact of information asymmetry in moderating this relationship. Our findings show that IC disclosure is positively associated with the effectiveness of board of directors. In addition, our study provides evidence that the level of information asymmetry in GCC bank moderates the relationship between board effectiveness and IC disclosure. The finding is important for policymakers as it confirms that the effectiveness of board of directors in protecting the investors depends on the level of information asymmetry. Penerbit Universiti Kebangsaan Malaysia 2013 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/6956/1/3625-8086-1-PB.pdf Zuaini Ishak, and Al-Ebel, Abood Mohammad (2013) Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council. Jurnal Pengurusan, 37 . pp. 33-43. ISSN 0127-2713 http://ejournal.ukm.my/pengurusan/index |
| spellingShingle | Zuaini Ishak, Al-Ebel, Abood Mohammad Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council |
| title | Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council |
| title_full | Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council |
| title_fullStr | Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council |
| title_full_unstemmed | Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council |
| title_short | Board of directors, information asymmetry, and intellectual capital disclosure among banks in Gulf Co-Operation Council |
| title_sort | board of directors, information asymmetry, and intellectual capital disclosure among banks in gulf co-operation council |
| url | http://journalarticle.ukm.my/6956/ http://journalarticle.ukm.my/6956/ http://journalarticle.ukm.my/6956/1/3625-8086-1-PB.pdf |