Nexus among Corporate Governance, Intellectual Capital Disclosure and Firm Performance

Aliyu Muhammad Nasir ()
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Aliyu Muhammad Nasir: Tunku Puteri Intan Shafinaz School of Accountancy, Universiti Utara Malaysia, Malaysia. Author-2-Name: Ifa Rizad Mustapa Author-2-Workplace-Name: Tunku Puteri Intan Shafinaz School of Accountancy, Universiti Utara Malaysia, Malaysia. Author-3-Name: Kashan Pirzada Author-3-Workplace-Name: Tunku Puteri Intan Shafinaz School of Accountancy, Universiti Utara Malaysia, Malaysia. Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

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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. Type of Paper - Empirical."

Keywords: Corporate Governance; Intellectual Capital Disclosure; Nomination Committee; and Firm Performance. (search for similar items in EconPapers)
JEL-codes: M40 M41 M49 (search for similar items in EconPapers)
Pages: 14
Date: 2022-12-31
New Economics Papers: this item is included in nep-acc, nep-bec, nep-cfn, nep-cse, nep-sbm and nep-sea
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Published in Accounting and Finance Review, Volume 7, Issue 3

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr219

DOI: 10.35609/afr.2022.7.3(1.1)

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