Effet des caractéristiques du comité d’audit sur la divulgation du capital intellectuel

Abstract

This study investigates the influence of audit committee characteristics on intellectual capital disclosure and its three components of 90 French listed companies. Based on content analyse, the empirical results of regression reveal that size, financial expertise, frequency of meeting, female presence and tenure are not associated with intellectual capital disclosure. However, independance, presence of independant foreign member, multiple directshipship and member's age are negatively associated with information disclosure. Whilist, we found this disclosure is positively related to others factors such firm size and interaction between independent member of audit committee and the external audit.