摘要：This study aims to examine whether or not boardcharacteristics have an impact on the quality of intellectual capitaldisclosures. A measure of the quality of intellectual capital disclosure (ICDQ)based on a content analysis of the text in annual reports of sample companiesis incorporated in the model to examine its interaction with various boardmechanisms. The results reveal that board independence, audit committee independence,and board gender diversity are non-significant in predicting ICDQ. However,board size, board nationality diversity and firm size were found to be relevantcontributors to the variation in ICDQ. Their interaction with ICDQ considerablyincreases the explanatory power of the model. From the findings, a case is madefor the nationality diversification of board members (directors) and themaintenance of manageable board sizes. This study provides first-time evidenceof the interaction of board mechanisms and ICDQ in Nigeria.
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