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;
Doi
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