The Impact of Board Diversity on Intellectual Capital Disclosure
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Date
2024
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Other
Publisher
October University for Modern Sciences and Arts
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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.
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Faculty Of Management Graduation Project 2023- 2024
Keywords
University of Modern Sciences and Arts, October University for Modern Sciences and Arts, جامعة أكتوبر للعلوم الحديثة و الأداب, MSA University, Board Diversity, Gender Diversity, Nationality Diversity, Intellectual Capital Disclosure
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Accounting Graduation Projects