...Syaima Adznan; Zulkarnain Bin Muhamad Sori; Shamsher Mohamad Purpose This study aims to investigate the moderating effects of the Shariah committee (SC) on the extent of intellectual capital disclosure (ICD) of Islamic banks. Design/methodology/approach This study provides evidence from...

... conventional banks in creating intellectual capital through knowledge creation, human capital and intellectual contribution. While the intellectual capital disclosure index and its pillars are significant for Islamic banks, these variables are not significant for the conventional banks in the GCC countries...