Intellectual Capital Disclosure and Corporate Governance

ABSTRACT: The main aim of this study is examining the relationship between corporate governance mechanisms and the level of intellectual capital disclosure by listed companies in Tehran Stock Exchange. For this reason, 80 companies that were selected as sample during 2008 t0 2011 in the Tehran Stock Exchange, were studied and analyzed.Results of research indicate that there is a positive correlation between the score assigned to the disclosure of information by Rank assigned to accepted companies in Tehran Stock Exchange according to earned pointsfrom disclosure quality and appropriate informing ofIntellectual Capital view and size of the board.But low correlation coefficients for each board independent variable and ownership concentration that are indicate that between the level of intellectual capital disclosure and these two variables are no significant relationship.