The influence of characteristics of the board of commissioners, audit committee meetings and auditor type on intellectual capital disclosure

Firmansa, Eno Suci; Zakaria, Adam; Nindito, Marsellisa

doi:10.17261/pressacademia.2018.819

Cited by 5 publications

(6 citation statements)

References 2 publications

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“…Firmansa et al (2018) argue that the frequency of the board of commissioners’ meetings, the frequency of the audit committee’s meetings and auditor type each have a positive and significant influence on ICD.…”

Section: Related Literature and Hypotheses Developmentmentioning

confidence: 99%

The impact of corporate governance on intellectual capitals efficiency in Iran

Dashtbayaz

Salehi

Mirzaei

et al. 2020

IMEFM

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Purpose The purpose of this study is to evaluate the impact of corporate governance on intellectual capital (IC) in companies listed on the Tehran stock exchange. Design/methodology/approach In this paper, the board features (size, independence and CEO duality) and the characteristics of the audit committee (financial expertise, independence and size) are considered to measure the factors of corporate governance. The IC is also divided into communicative, human, structural and value-added IC. Research data are gathered using a sample of 132 companies during 2013-2016. Research hypotheses are analyzed using panel data and logistic regression models. Findings The findings indicate that while the board’s independence, financial expertise and the size of the audit committee are negatively related to the communicative capital, the relationship between audit committee independence and communicative capital is positive and significant. Further, the authors observe that there is a positive relationship between board independence and human capital, a negative and significant link between audit committee size and human capital. By the way, the results reveal that audit committee independence and audit committee size have, respectively positive and negative impact on structural capital. Originality/value The results of the current study may give more insight into the relationship between corporate governance and managerial capital in developing nations.

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Section: Related Literature and Hypotheses Developmentmentioning

confidence: 99%

The impact of corporate governance on intellectual capitals efficiency in Iran

Dashtbayaz

Salehi

Mirzaei

et al. 2020

IMEFM

View full text Add to dashboard Cite

show abstract

“…55/POJK.04/2015 Chapter IV Article 13-16 states that the audit committee meeting must be held at least once in three months. Meetings held by the audit committee will have an impact on the board of commissioners to make decisions [6]. The frequency of this audit committee meeting is one of the core elements in the efficiency of the company's activities and processes and reliability [5].…”

Section: Audit Committee Frequency Of Meetingsmentioning

confidence: 99%

“…According to "OJK Regulation No. 55/POJK.04/2015 Chapter IV Article 13-16" it is explained that the audit committee meeting must be held at least every three months [6]. According to [5].…”

Section: Introductionmentioning

confidence: 99%

The Effect of Audit Committee Meetings, Profitability, and Foreign Ownership on Intellectual Capital

Bangun

Ngadiman

Natsir

2023

ijaeb

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This study aims to obtain empirical evidence regarding the factors that affect intellectual capital in manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The number of companies as the research sample was 34 manufacturing companies which were selected through purposive sampling technique with predetermined criteria. Intellectual capital is measured by Value Added Intellectual Coefficient (VAIC) taking into account VACA, VAHU, STVA. Panel data were processed using Eviews 12.0. Classical assumption testing includes multicollinearity test and heteroscedasticity test. Model selection is done by testing Chow, Hausman and Lagrange Multiplier. While the hypothesis test using the t test and the coefficient of determination test. The results of the analysis show that the audit committee frequency of meetings has a negative and insignificant effect on intellectual capital, Profitability as proxied by Return on Assets (ROA) has a positive and significant effect on intellectual capital, and Foreign ownership has a positive and significant effect on intellectual capital,

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“…As a result, the information asymmetry gap between the entity and outsiders may be reduced. For the type of auditing firm, a dummy variable was used, with a value of 1 if the auditor is a Big 4 accounting firm (that is, Deloitte & Touche, Ernst & Young, KPMG, and Price Waterhouse Coopers, or for the purposes of this study, when a local audit firm is affiliated with one of the Big Four accounting firms) and 0 if not (Barde, 2009;Gan, et al, 2013;Firmansa et al, 2018).…”

Section: Control Variablesmentioning

confidence: 99%

Board diversity and intellectual capital disclosure in listed firms in Nigeria: The moderating role of ownership concentration

Isa,

Lawal,

Lawal

2022

Res. J. Bus. Econ. Manag.

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This study examines the moderating role of ownership concentration on the relationship between board diversity and intellectual capital of forty-four listed non-financial services firms in Nigeria during the period of ten years from 2011-2020. The descriptive statistics tool was used to obtain summary statistics for the variables in the study. Similarly, ordinary least square regresion was employed to examine the study's hypotheses using STATA 12 software. The finding of the study revealed that board education has a significant positive impact on intellectual capital disclosure. However, board nationality was discovered to have a significant negative impact on intellectual capital disclosure. The study also revealedthat board ownership has no effect on intellectual capital disclosure. The findings from the moderated model revealed that ownership concentration increased the negative impact of board education and board ownership on intellectual capital disclosure. The study recommends that in constituting the boards of these firms, board education background should be given top priority in order to ensure quality decision concerning intellectual capital. Likewise, in order to ensure quality decision making, non-financial services firms in Nigeria should ensure that there is increase in number of foreign members on the board and attend board meeting regularly. Also, there should be regulation as to the percentage of shares held by directors. Finally, management should consider the multiple roles of the concentrated ownership and board diversity when constituting the board. This will enable the management to carefully select, nominate, and appoint members of the board with great diversity which will ultimately lead to disclosure of intellectual capital.

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The influence of characteristics of the board of commissioners, audit committee meetings and auditor type on intellectual capital disclosure

Cited by 5 publications

References 2 publications

The impact of corporate governance on intellectual capitals efficiency in Iran

The impact of corporate governance on intellectual capitals efficiency in Iran

The Effect of Audit Committee Meetings, Profitability, and Foreign Ownership on Intellectual Capital

Board diversity and intellectual capital disclosure in listed firms in Nigeria: The moderating role of ownership concentration

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