Publication Type

Journal Article

Version

acceptedVersion

Publication Date

5-2005

Abstract

The primary purpose of this study is to investigate the association between three ownership structure characteristics and voluntary intellectual capital (IC) disclosure practices. Data for this study is hand collected from the 2000 annual reports of 390 Singapore publicly traded firms. Empirical results indicate Singapore publicly traded firms more closely owned were less likely to voluntarily disclose IC related information than were those where executive directors had smaller holdings in the entity. Finally, findings indicate government linked corporations (GLCs) will likely make more voluntary IC disclosures than non-GLCs. Overall, this study makes several unique contributions to the literature. First, the present study provides the first large-scale analysis of evidence of the association between ownership structure and voluntary intellectual capital disclosure practices. The study also contributes by broadening the examination of intellectual capital disclosure practices beyond general descriptive overviews.

Keywords

Intellectual capital disclosure, corporate governance, institutional investors, internationalization, Singapore

Discipline

Accounting | Corporate Finance | Human Resources Management

Research Areas

Corporate Reporting and Disclosure

Publication

South African Journal of Accounting Research

Volume

19

Issue

1

First Page

1

Last Page

18

ISSN

1029-1954

Identifier

10.1080/10291954.2005.11435116

Publisher

Taylor & Francis

Copyright Owner and License

Authors

Additional URL

https://doi.org/10.1080/10291954.2005.11435116

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