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All Journal International Research Journal of Business Studies (E-Journal)
Kamath, Bharathi
University of Mumbai, India
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ROLE OF CORPORATE GOVERNANCE IN THE VOLUNTARY DISCLOSURE OF INTELLECTUAL CAPITAL Kamath, Bharathi
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 3 (2019): December 2019 - March 2020
Publisher : Universitas Prasetiya Mulya

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Abstract

The research on intangible assets and its contribution to the value creation of the firms has received significant attention in recent times. This paper attempts to estimate and analyse the nature and extent of overall Intellectual Capital Disclosure (ICD) and its sub-components in the annual reports of Information Technology (IT) industry in India for the FY 2017-18.  It also attempts to examine whether Corporate Governance Characteristics of these firms influence their ICD. Multiple linear regression analysis is used to evaluate the data on information technology Industry. IT firms in India disclose a very high extent of Human capital; whereas the nature of disclosure is high in case of Structural Capital. The empirical evidence suggests that board size, its independence and ownership pattern of the firm play a significant role in the extent of overall intellectual capital disclosures in Indian IT firms.Keywords:Intellectual capital, Corporate Governance, Board Size, Information Technology, India.* Department of Economics University of Mumbai, Vidyanagari, Mumbai 400 098 https://doi.org/10.21632/irjbs.12.3.243-256
Role of Corporate Governance in the Voluntary Disclosure of Intellectual Capital Kamath, Bharathi
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 3 (2019): December 2019 - March 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research on intangible assets and its contribution to the value creation of the firms has received significant attention in recent times. This paper attempts to estimate and analyse the nature and extent of overall Intellectual Capital Disclosure (ICD) and its sub-components in the annual reports of Information Technology (IT) industry in India for the FY 2017-18.  It also attempts to examine whether Corporate Governance Characteristics of these firms influence their ICD. Multiple linear regression analysis is used to evaluate the data on information technology Industry. IT firms in India disclose a very high extent of Human capital; whereas the nature of disclosure is high in case of Structural Capital. The empirical evidence suggests that board size, its independence and ownership pattern of the firm play a significant role in the extent of overall intellectual capital disclosures in Indian IT firms.Keywords:Intellectual capital, Corporate Governance, Board Size, Information Technology, India.* Department of Economics University of Mumbai, Vidyanagari, Mumbai 400 098 https://doi.org/10.21632/irjbs.12.3.243-256
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