Impact of Global Financial Crisis and other Determinants on Intellectual Capital Disclosure in UAE Banks

The aim of this study is to investigate the impact of global financial crisis, market structure and other factors on the disclosure level of intellectual capital by UAE Banks over the period 2005-2009. The Multiple Regression Analysis is used to test the relationship between the level of intellectual capital disclosure as a dependent variable and global financial disclosure, market structure and other independent variables. The results show that global financial crisis and market structure variables, which have not been considered in previous studies, have a significant impact on the level of intellectual capital disclosure. In addition, the results show that bank risk, role duality and bank age have a significant impact on the level of intellectual capital disclosure. This paper adds to the literature on the determinants of the level of intellectual capital disclosure in banks. In particular, it tests the new theories that the global financial crisis and market structure have impact on the level of intellectual capital disclosure.