Information on intellectual capital (IC) is important to stakeholders in their decision-making. Managers should therefore be willing to disclose intellectual capital information in order to enhance the firm’s value by providing investors with a better assessment of the financial position of the firm and help reduce the volatility of stock returns. Therefore, it is important to understand how the characteristics of the board of directors (size, independent directors, CEO duality and gender diversity) influence disclosure. The review aims in of analysing the emerging relationships between the determinants of the CDA and the disclosure IC information, also highlighting the reasons that push companies to communicate.
The relationship between Board Composition and Intellectual capital disclosure
Jacopo Cinelli
;Antonio Prencipe;Danilo Boffa
2022-01-01
Abstract
Information on intellectual capital (IC) is important to stakeholders in their decision-making. Managers should therefore be willing to disclose intellectual capital information in order to enhance the firm’s value by providing investors with a better assessment of the financial position of the firm and help reduce the volatility of stock returns. Therefore, it is important to understand how the characteristics of the board of directors (size, independent directors, CEO duality and gender diversity) influence disclosure. The review aims in of analysing the emerging relationships between the determinants of the CDA and the disclosure IC information, also highlighting the reasons that push companies to communicate.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
