The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms

Abeysekera, Indra

doi:10.2139/ssrn.2326053

Cited by 71 publications

(146 citation statements)

References 57 publications

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“…Abeysekera [60] states that a larger board size can help boards to overcome skill deficiencies in making more discretionary disclosure related to future earnings. The results of Chapple and Moon [61] study imply that larger board size through wider exchange of ideas and experiences could lead to better appreciation and involvement in CSR activities and hence its disclosure in annual report.…”

Section: Board Sizementioning

confidence: 99%

Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies

2017

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Abstract:In this paper we explore whether a number of elements influence the levels of corporate social responsibility (CSR) disclosure in the annual reports of Polish companies. These elements include the following: company size, profitability, financial leverage, industry environmental sensitivity, board size, women on the board, internationalization, and reputation. We use content analysis to determine the quality of CSR disclosures. We test our hypotheses using a Tobit regression analysis on a sample of 60 reports from Polish companies listed on the Warsaw Stock Exchange. We find industry environmental sensitivity to have significant influence on CSR disclosures. Our research findings also reveal a relationship between company turnover, duration of the stock exchange listing, inclusion in the Respect Index portfolio and foreign capital share, and the level of CSR disclosures. This study extends the scope of previous studies by including non-commonly used independent variables: the company's internationalization and reputation. To the authors' knowledge, it is the primary step to investigating CSR reporting practices coupled with the corporate characteristics in a Central and Eastern European country such as Poland. The paper contributes to the understanding of determinants of CSR disclosure and offers findings which are potentially useful for both theory and practice.

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Section: Board Sizementioning

confidence: 99%

Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies

2017

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“…Many previous studies have descriptively analyzed the amount of information supplied by companies in a given country, during a short period of time of one or two years (Abeysekera, 2010;Abeysekera & Guthrie, 2005;An, Davey, Eggleton, & Wang, 2015;Bozzolan et al, 2003;García-Meca et al, 2005;Goebel, 2015;Guthrie & Petty, 2000;Hidalgo et al, 2011;Li et al, 2008;Macagnan, 2009;Monclús et al, 2006;Oliveras et al, 2008;Tejedo-Romero & AlfaroCortés, 2014;Whiting & Miller, 2008;Yi & Davey, 2010).…”

Section: Spanish Regulation and Contextmentioning

confidence: 99%

“…Many of the aforementioned studies have tried to analyze the factors that influence IC disclosure, mainly companies' characteristics such as size, sector, market to book, indebtedness and profitability, among others (Alcaniz et al, 2015;Bozzolan et al, 2003;García-Meca et al, 2005;Goebel, 2015;Tejedo-Romero & Alfaro-Cortés, 2014;Whiting & Miller, 2008); as well as the CG mechanisms that affect IC disclosure (Abeysekera, 2010;Cerbioni & Parbonetti, 2007;Hidalgo et al, 2011;Li et al, 2008;Rodrigues et al, 2017).…”

Section: Spanish Regulation and Contextmentioning

confidence: 99%

“…Few studies have attempted to establish relationships between IC disclosure, ownership structure and CG (Abeysekera, 2010;Cerbioni & Parbonetti, 2007;Hidalgo, García-Meca, & Martínez, 2011;Li, Pike, & Haniffa, 2008;Rodrigues et al, 2017). Institutional and legal differences in individual countries, in particular their ownership structure and CG system (unitary or dual), can lead to significant variations in governance models and revealed information.…”

Section: Introductionmentioning

confidence: 99%

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Corporate governance mechanisms and intellectual capital

Romero¹,

Araújo²,

Emmendoerfer³

2017

RBGN

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Purpose -The purpose of this paper is to identify the corporate governance characteristics of Spanish companies included in the Ibex35 stock price index that influence the voluntary information disclosure policy regarding their Intellectual Capital.Design/methodology/approach -The methodology used was content analysis of 115 annual reports from 23 Ibex35 companies over five years; this allowed for the development of an index to quantify Intellectual Capital information.Findings -Based on Agency-Stakeholders Theory postulates, the main results reveal that companies that disclose most information about their Intellectual Capital are those in which managers have greater managerial ownership, fewer independent directors, separation of functions between the chairman and the chief executive, and larger Boards of Directors.Originality/value -With this study, we contribute to agencystakeholder theory by analyzing a non-Anglo-Saxon market (characterized by strong executive power and low protection of minority shareholders and other stakeholders), stating that certain characteristics of Corporate Governance condition the disclosure of Intellectual Capital.

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“…In addition to these articles, three articles use Scott's π (Bozzolan et al, 2006;Abeysekera, 2010Abeysekera, , 2011, two use Cronbach's α (Kristandl and Bontis, 2007;Orens et al, 2009) and one uses James et al's (1984) r wg (J) (Gerpott et al, 2008). This demonstrates that the majority of articles measuring reliability do not use the coder reliability coefficient specifically designed for CA research (Krippendorff, 2013, p. 305).…”

Section: Reliability Of Camentioning

confidence: 99%

Using content analysis as a research methodology for investigating intellectual capital disclosure

Dumay

Cai

2015

Journal of Intellectual Capital

119

101

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Purpose – The purpose of this paper is to build on Dumay and Cai’s (2014) prior research to provide a deeper analysis of the problems associated with using content analysis (CA) as a research methodology for investigating intellectual capital disclosure (ICD). Design/methodology/approach – Totally, 110 articles utilising CA as a research methodology for inquiring into ICD are analysed based on Krippendorff’s (2013) conceptual CA research framework and design logic, and tied into issues relating to CA as a research methodology for investigating ICD. Findings – The authors advocate that ICD CA researchers need to go back to the drawing board and ensure that future studies rigorously apply the basic logic of CA design. In its current state, ICD CA research needs to take a few steps back, before it can move forward. If ICD CA researchers can accomplish this, then there is an opportunity to undertake rigorous research to develop reliable and valid outputs that add to new knowledge about IC. Research limitations/implications – The main limitations of the research are the chosen sample of CA-based ICD articles and the adoption of the Krippendorff’s framework. However, the authors have identified the main corpus of CA-based ICD studies and since Krippendorff is the only recognised comprehensive text on CA as a methodology, the authors use the most appropriate data and framework possible for the analysis. Originality/value – Prior CA studies have laid the foundation for what is a popular research methodology. However, the authors argue that the popularity of CA as a research method for investigating ICD has become so great that at times the research methodology “drives the research questions” as opposed to the “research questions driving the methodology” Hence, this research examines reasons for CA limited contemporary contribution and recommends how this may be overcome rather than prescribing how to conduct ICD CA research.

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The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms

Cited by 71 publications

References 57 publications

Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies

Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies

Corporate governance mechanisms and intellectual capital

Using content analysis as a research methodology for investigating intellectual capital disclosure

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