OBA, Victor Chiedu; IBIKUNLE, Jide; DAMAGUM, Yau Mohammed - In: The Journal of Accounting and Management (2013) 1, pp. 65-80
This study aims to examine whether or not board characteristics have an impact on the quality of intellectual capital disclosures. A measure of the quality of intellectual capital disclosure (ICDQ) based on a content analysis of the text in annual reports of sample companies is incorporated in...