Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 1 of 1 for “"Non-executive director expertise"”.
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Determinants of Intellectual Capital Disclosure and its Impacts on Audit Effort and Analyst Forecast Accuracy: UK Evidence
… has examined CG as a key determinant of IC (and nonfinancial) disclosure; in contrast, few provides evidence for explaining their controversial findings of board independence on disclosure. In addition, a lack of studies confirms the literature about the use of IC information by capital market …