tThe purpose of this paper is investigating the relationship between some corporate governance mechanisms and level of intellectual capital disclosure in firms listed on Tehran Stock Exchange during 1387-1389.In this regard,the influence of some indicators of corporate governance(board size ،board composition،CEO duality and existence of internal auditing) on level of intellectual capital disclosure(human capital ,internal structure & relational structure), are investigated by poison panel data regression for 120 firms listed on Tehran Stock Exchange. Findings demonstrated there is not a negative significant relationship between number of directors and level of intellectual capital disclosure ( there is no significant relationship).There is a positive significant relationship between percentage of independent directors and level of intellectual capital disclosure, and a negative relationship between CEO duality and level of intellectual capital disclosure. There is not a positive significant relationship between existence of internal auditing and level of intellectual capital disclosure (there is no significant relationship).
Alavi Tabari, S. H., & Abbas Tafreshi, Z. (2013). The Effects of Corporate Governance on Intellectual Capital disclosure. Accounting and Auditing Research, 5(17), 18-33. doi: 10.22034/iaar.2013.104551
MLA
Seyed Hossein Alavi Tabari; Zohreh Abbas Tafreshi. "The Effects of Corporate Governance on Intellectual Capital disclosure". Accounting and Auditing Research, 5, 17, 2013, 18-33. doi: 10.22034/iaar.2013.104551
HARVARD
Alavi Tabari, S. H., Abbas Tafreshi, Z. (2013). 'The Effects of Corporate Governance on Intellectual Capital disclosure', Accounting and Auditing Research, 5(17), pp. 18-33. doi: 10.22034/iaar.2013.104551
VANCOUVER
Alavi Tabari, S. H., Abbas Tafreshi, Z. The Effects of Corporate Governance on Intellectual Capital disclosure. Accounting and Auditing Research, 2013; 5(17): 18-33. doi: 10.22034/iaar.2013.104551
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