Özet:

The purpose of this study is to assess the impact of corporate governance (CG) on intellectual capital disclosure (ICD) in the context of Pakistan. CG is studied in the spectrum of the audit committee, CEO duality, board independence, and board size while ICD is in the spectrums of three widely recognized indices relational capital, structural capital, and human capital. Data from secondary sources collected from annual reports of textile sectors of Pakistan for the period between 2016 and 2020 is employed. Six regression models are estimated, three for each index of ICD. Hausman test is performed as an indicator for the selection of short-run panel data models (i.e., fixed effect and random effect). The findings reveal that board independence has a significant negative while firm size has a positive impact on human capital. Additionally, board size and firm size have a significant negative while financial leverage and firm size have a significant positive impact on structural capital while all the CG measures namely audit committee, CEO duality, board independence, and board size have a statistically insignificant impact on relational capital.

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