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

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.