The determinants of intellectual capital disclosure: a meta-analysis review

Abstract

Purpose

The study aims to examine the relationship between the corporate disclosure on intellectual capital and five firm characteristics, namely, size, leverage, profitability, age and industry type.

Design/methodology/approach

The research uses a meta-analysis technique by taking 19 articles published between 2003 and 2013. Thus, this study integrates and accumulates the findings of prior studies.

Findings

The research finds a significant relationship between intellectual capital disclosure (ICD) and the independent variables: size, profitability and industry.

Originality/value

This study provides a systematic overview of the determinants of ICD by using a meta-analysis approach. A systematic analysis is currently lacking in the ICD literature; hence, this study attempts to resolve the mixed findings of prior studies.

Citation

Eddine, C.O.H., Abdullah, S.N., Hamid, F.A. and Hossain, D.M. (2015), "The determinants of intellectual capital disclosure: a meta-analysis review", Journal of Asia Business Studies, Vol. 9 No. 3, pp. 232-250. https://doi.org/10.1108/JABS-03-2015-0028