• Corpus ID: 55979734

Monitoring Mechanisms and Intellectual Capital Disclosure among Banks in the Gcc

  title={Monitoring Mechanisms and Intellectual Capital Disclosure among Banks in the Gcc},
  author={Zuaini Ishak and Abood Mohammad Al-Ebel},
  journal={Academy of Accounting and Financial Studies Journal},
The purpose of this paper is to examine the relationship between monitoring mechanisms namely, board and audit committee effectiveness, foreign and domestic institutional ownership and competition with voluntary disclosure of intellectual capital (IC) among listed banks in the Gulf Co-Operation Council (GCC) region. The content analysis was used to analyse IC disclosures of 137 listed GCC banks. A regression model is utilized to analyze the data. The results suggest that the monitoring… 

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