Browsing by Author "Adel, Youssef"
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Item The Impact of Board Diversity on Intellectual Capital Disclosure(October University for Modern Sciences and Arts, 2024) Adel, Youssef; Ahmed, KarimThis study aims to examine the impact of board diversity (board gender diversity and board nationality) on intellectual capital disclosure. This study uses a sample of Egyptian firms listed in EGX100 for the period (2019-2022). To test the research hypotheses, the study used descriptive analysis and regression analysis. Results showed that both gender diversity and nationality diversity have a significant positive impact on the level of intellectual disclosure in the sample of the Egyptian firms.