Zaid, Mohammad A.A.; Issa, Ayman; AL-Khatib, Ayman Wael - In: Journal of Intellectual Capital 25 (2024) 5/6, pp. 1184-1209
Purpose Utilizing a multi-theoretical framework, this study aims to investigate the impact of board gender and nationality diversity on the extent of intellectual capital disclosure. Additionally, it seeks to explore the moderating role of financial literacy among audit committee members on the...