For any integers x and y, let
$(x, y)$ and
$[x, y]$ stand for the greatest common divisor and the least common multiple of x and y, respectively. Let
$a,b$ and n be positive integers, and let
$S=\{x_1, \ldots , x_n\}$ be a set of n distinct positive integers. We denote by
$(S^a)$ and
$[S^a]$ the
$n\times n$ matrices having the ath power of
$(x_i,x_j)$ and
$[x_i,x_j]$, respectively, as the
$(i,j)$-entry. Bourque and Ligh [‘On GCD and LCM matrices’, Linear Algebra Appl. 174 (1992), 65–74] showed that if S is factor closed (that is, S contains all positive divisors of any element of S), then the GCD matrix
$(S)$ divides the LCM matrix
$[S]$ (written as
$(S)\mid [S]$) in the ring
$M_n({\mathbb Z})$ of
$n\times n$ matrices over the integers. Hong [‘Divisibility properties of power GCD matrices and power LCM matrices’, Linear Algebra Appl. 428 (2008), 1001–1008] proved that
$(S^a)\mid (S^b)$,
$(S^a)\mid [S^b]$ and
$[S^a]\mid [S^b]$ in the ring
$M_{n}({\mathbb Z})$ when
$a\mid b$ and S is a divisor chain (namely, there is a permutation
$\sigma $ of order n such that
$x_{\sigma (1)}\mid \cdots \mid x_{\sigma (n)}$). In this paper, we show that if
$a\mid b$ and S is factor closed, then
$(S^a)\mid (S^b)$,
$(S^a)\mid [S^b]$ and
$[S^a]\mid [S^b]$ in the ring
$M_{n}({\mathbb Z})$. The proof is algebraic and p-adic. Our result extends the Bourque–Ligh theorem. Finally, several interesting conjectures are proposed.