Managerial ability and intellectual capital disclosure

Purpose While prior research in the area of intellectual capital (IC) disclosure has mainly focused on firm, board and audit committee characteristics, there is little whether managerial characteristics are associated with IC disclosure. This study aims to examine relationship between ability (MA) extent Design/methodology/approach The sample comprises 1,098 firm-year observations Iranian listed firms during 2012–2017. uses checklist developed by Li et al. (2008) adopts a content analysis approach calculates index 62 dimensions within three categories: human capital, structural relational capital. To measure MA, this score (MA-Score) Demerjian (2012) for firms. Findings results show that MA significantly negatively overall all components (human capital). Further shows interaction firm performance positive significant, suggesting negative less pronounced high-performing addresses potential endogeneity issue using propensity matching approach. findings also robust alternative MA. Originality/value contributes both literature literature. best authors' knowledge, first provide empirical evidence