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AuthorMardini, Ghassan H.
AuthorLahyani, Fathia Elleuch
Available date2022-11-08T11:06:40Z
Publication Date2020-09-01
Publication NameJournal of Intellectual Capital
Identifierhttp://dx.doi.org/10.1108/JIC-02-2020-0053
CitationMardini, G. H., & Lahyani, F. E. (2020). Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements. Journal of Intellectual Capital.
ISSN1469-1930
URIhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85090017337&origin=inward
URIhttp://hdl.handle.net/10576/35944
AbstractPurpose: Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) and the three components within the CEO statement – human capital (HC), structural capital (SC) and relational capital (RC). Design/methodology/approach: This study employs a sample of non-financial SPF-120 French listed firms to capture the relevant variables; it collects data for 2010–2017, using a panel data technique to run the random effects regressions. Findings: The study finds that FP, measured using both market (Tobin's q) and accounting (return on equity and return on assets) indicators, plays a vital role in the extent of ICDs and the three components in the CEO statement published by SPF-120 companies. This confirms its impact on the decision-making needs of stakeholders. Among the CG mechanisms, this study finds that cultural diversity and gender diversity affect some ICD components. Moreover, CEO characteristics such as age, education and role duality affect ICD, while institutional ownership drives the extent of such disclosures. Practical implications: Our findings have comprehensive implications for managers of French listed firms, the Autorité des Marchés Financiers, and stakeholders in general. Originality/value: This study provides significant insights by investigating the impact of FP, CG and company characteristics on the extent of the ICDs published in CEO statements.
Languageen
PublisherEmerald
SubjectCorporate governance
Financial performance
Human capital
Intellectual capital disclosures
Relational capital
Structural capital
TitleImpact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
TypeArticle
Pagination290-312
Issue Number2
Volume Number23
dc.accessType Abstract Only


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