The Impact of CEO Characteristics on Firm’s Intellectual Capital Disclosure

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Date

2022

Journal Title

Journal ISSN

Volume Title

Type

Other

Publisher

October University For Modern Sciences and Arts

Series Info

Accounting Graduation Project 2020- 2022;

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Scientific Journal Rankings

Abstract

This study examines the impact of CEO characteristics (duality, gender & nationality) on firm’s intellectual capital disclosure. The study uses a sample of non-financial firms listed in the Egyptian stock exchange in EGX 100 for years (2016 2019. To test the research hypotheses, descriptive analysis, person’s correlation and multiple regression analysis are used. Results show that There is a positive association between both CEO Duality and Nationality and firm’s intellectual capital disclosure. However female CEOs are found to have no effect on firm’s intellectual capital disclosure.

Description

Keywords

university of modern sciences and arts, MSA university, October university for modern sciences and arts, جامعة أكتوبر للعلوم الحديثة و الأداب, Intellectual capital,, corporate characteristics,, CEO characteristics.

Citation

Faculty Of Management Graduation Project 2020 - 2022