Nexus among Corporate Governance, Intellectual Capital Disclosure, and Firm Performance

Nasir, Aliyu Muhammad and Mustapa, Ifa Rizad and Pirzada, Kashan (2022) Nexus among Corporate Governance, Intellectual Capital Disclosure, and Firm Performance. GATR Accounting and Finance Review, 7 (3). pp. 135-148. ISSN 2636-915X

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Abstract

Objective - This study conceptually examines a link between corporate governance, intellectual capital disclosure, and firm performance. With the support of signaling theory, this paper develops propositions for the relationship among corporate governance, intellectual capital disclosure, and firm performance.

Methodology/Technique - The development and conclusion of this discursive paper as a conceptual one point out the possible relationship among corporate governance, intellectual capital disclosure, and firm performance. The underlying methodology of institutional discourse and integration with dynamic parameters is formalized.

Findings - The results of the conceptual framework of this paper on corporate governance are contrasted with the approach to corporate governance in mainstream literature. Also examined is the theoretical and philosophical background of corporate governance, intellectual capital disclosure, and firm performance.

Novelty - Although the importance of intellectual capital to firm performance is well established, the triple relationship between the board nomination and governance committee and the board remuneration committee, intellectual capital disclosure, and firm performance is exposed based on the effect of one on another.

Item Type:	Article
Identification Number:	https://doi.org/10.35609/afr.2022.7.3(1.1)
Dates:	Date Event 31 December 2022 Accepted 6 January 2022 Published Online
Uncontrolled Keywords:	Corporate Governance, Intellectual Capital Disclosure, Nomination Committee, and Firm Performance
Subjects:	CAH17 - business and management > CAH17-01 - business and management > CAH17-01-07 - finance CAH17 - business and management > CAH17-01 - business and management > CAH17-01-08 - accounting
Divisions:	Faculty of Business, Law and Social Sciences > College of Accountancy, Finance and Economics Faculty of Business, Law and Social Sciences > College of Business, Digital Transformation & Entrepreneurship
Depositing User:	Kashan Pirzada
Date Deposited:	16 Jul 2024 09:15
Last Modified:	16 Jul 2024 09:15
URI:	https://www.open-access.bcu.ac.uk/id/eprint/15428

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