The Impact of Board Diversity on Intellectual Capital Disclosure

Abstract

This 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.