M.A. Thesis:

Corporate governance and intellectual capital disclosures in Board of Directors report

Stakeholder theory to protect shareholders' rights against the rights of managers by relying on corporate governance as a regulator has a significant role in promoting the level of disclosure of corporate financial statements. The purpose of this research is relationship between corporate governance and intellectual capital disclosures in CEOs’ statements in companies listed on the Tehran Stock Exchange. In this study, 91 companies from Tehran Stock Exchange companies were considered as the target community during the period from 2011 to 2015. In this research, in order to measure corporate governance, the three criteria of the size of the audit committee, the independence of the audit committee, and the concentration of ownership have been used. In order to measure the disclosure of intellectual capital in company board reports, the Zhian Yan model (2017) is based on the method The content analysis of corporate reports was used as a checklist for scoring. The results showed the size of the audit committee and independent audit committee with the disclosure of intellectual capital in the report of the Board of Directors of a significant positive relationship there between ownership concentration and disclosure of intellectual capital in the report of the Board of Directors.

Keywords: The independence of the audit committee, the size of the audit committee, the concentration of owner