Empirical examinations of the links between corporate governance and intellectual capital are underresearched,
particularly fromthe context ofemerging economieswhere corporate governancemechanisms tend to be largely
ceremonial due to family dominance. This study aims to address this gap in the intellectual capital disclosure
(ICD) literature by undertaking an empirical examination of the relationship between corporate governance
and the extent of ICD of Bangladeshi companies. Inter alia, the key findings of this study suggest that there is a
non-linear relationship between family ownership and the extent of ICD. This research also found that foreign
ownership, board independence, and the presence of audit committees are positively associated with the extent
of ICD. Conversely, family duality (i.e., where the positions of CEO and chairperson are occupied by two individuals
from the same family) is negatively associated with the extent of ICD