The Relationship Between Management Gender and Intellectual Capital Disclosure

In recent years, the entry of women in various social spheres has been increasing. The presence of women in social activities alongside men creates the impression that one can play its role and responsibilities in different fields better than the other. The accounting profession is no exception to this rule, so that it can be said that the entry of women into this profession has increased significantly, and of course the gender factor and its impact on various accounting topics have been considered by many accounting researchers. Given the serious responsibility of accountants and their accountability to different segments of society, the degree of professional ethics by accountants is one of the issues that can be considered and pondered. Due to the increase in the number of female accounting graduates in different educational levels, especially postgraduate studies and women's interest in participating in social roles, the need for jobs commensurate with their level of education is essential. Despite the potential of women in accounting, many of these skills have not been realized in the workplace for a variety of reasons, and women have not been able to find a worthy place in the profession. For this purpose, to conduct this research, 130 companies were selected for the period 1392 to 1396 and the combined data approach was used to test the research hypotheses. The results of the research show that there is a positive and significant relationship between the gender of management and the disclosure of various components of intellectual capital.