Corporate Governance and Intellectual Capital Disclosure
The aim of this article is to analyse the internal mechanisms of corporate governance (board of directors and ownership structure), which influence voluntary disclosure of intangibles. The results appear to corroborate the view that an increase in institutional investor shareholding has a negative e...
| Authors: | ; ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2011
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| In: |
Journal of business ethics
Year: 2011, Volume: 100, Issue: 3, Pages: 483-495 |
| Further subjects: | B
intangibles
B Corporate governance B intellectual capital B Board of directors |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |