Browsing by Author "Pirzada, Kashan"

Now showing 1 - 1 of 1
  • Thumbnail Image
    ItemOpen Access
    Nexus among Corporate Governance, Intellectual Capital Disclosure, and Firm Performance
    (Department of Accounting, Nasarawa State University Keffi, 2022-12-31) Aliyu, Muhammad Nasir; Mustapha, Ifa Rizard; Pirzada, Kashan
    Objective - This study conceptually examines a link between corporate governance, intellectual capital disclosure, and firm performance. With the support of signaling theory, this paper develops propositions for the relationship among corporate governance, intellectual capital disclosure, and firm performance. Methodology/Technique –The development and conclusion of this discursive paper as a conceptual one point out the possible relationship among corporate governance, intellectual capital disclosure, and firm performance. The underlying methodology of institutional discourse and integration with dynamic parameters is formalized. Findings - The results of the conceptual framework of this paper on corporate governance are contrasted with the approach to corporate governance in mainstream literature. Also examined is the theoretical and philosophical background of corporate governance, intellectual capital disclosure, and firm performance. Novelty - Although the importance of intellectual capital to firm performance is well established, the triple relationship between the board nomination and governance committee and the board remuneration committee, intellectual capital disclosure, and firm performance is exposed based on the effect of one on another. Type of Paper: Empirical. JEL Classification: M40; M41; M49