Firm ownership structure and intellectual capital disclosures

S Firer and S M Williams

South African Journal of Accounting Research, 2005, vol. 19, issue 1, 1-18

Abstract: The primary purpose of this study is to investigate the association between three ownership structure characteristics and voluntary intellectual capital (IC) disclosure practices. Data for this study is hand collected from the 2000 annual reports of 390 Singapore publicly traded firms. Empirical results indicate Singapore publicly listed firms more closely owned were less likely to voluntarily disclose IC related information than counterparts with a more diffused ownership base. Also, those firms with a high level of executive director ownership were less inclined to voluntarily disclose IC related information than those where executive directors had smaller holdings in the entity. Finally, findings indicate government linked corporations (GLCs) will likely make more voluntary IC disclosures than non-GLCs. Overall, this study makes several unique contributions to the literature. First, the present study provides the first large-scale analysis of evidence of the association between ownership structure and voluntary intellectual capital disclosures. The study also contributes by broadening the examination of intellectual capital disclosure practices beyond general descriptive overviews.

Date: 2005
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10.1080/10291954.2005.11435116 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:rsarxx:v:19:y:2005:i:1:p:1-18

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/rsar20

DOI: 10.1080/10291954.2005.11435116

Access Statistics for this article

South African Journal of Accounting Research is currently edited by Soon Nel

More articles in South African Journal of Accounting Research from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().