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Keywords: Intellectual capital disclosure (ICD)
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Journal Articles
Management & Sustainability: An Arab Review 1–26.
Published: 28 October 2025
...Bahaa Subhi Awwad; Bilal Rimawi Purpose This study examines the impact of board characteristics – specifically board size, board independence and CEO duality – on the level of intellectual capital disclosure (ICD) in non-financial companies listed on the Palestine Stock Exchange. Guided by Agency...
Includes: Supplementary data
