Corporate Governance Characteristics and Intangible Asset Disclosure: A Study on Selected Companies

Authors

  • Girish Kumar Sahoo PhD Research Scholar, P.G. Department of Commerce, Utkal University, Bhubaneswar
  • Rabindra Kumar Swain Assistant Professor, P.G. Department of Commerce, Utkal University, Bhubaneswar
  • Chandrika Prasad Das Assistant Professor, P.G. Department of Commerce, Berhampur University, Berhampur

DOI:

https://doi.org/10.33516/maj.v58i5.82-86p

Keywords:

No Keywords

Abstract

This study investigates the impact of corporate governance features (size of the Board, independency of the Board, frequency of meetings, gender diversity) on intangible asset disclosure in the top Indian automobile sector companies listed under the NSE 500. The results demonstrate that the overall impact of the corporate governance attributes on intangible asset disclosure is significant and positive. Nevertheless, at the individual level, board size and firm size positively and significantly influence intangible asset disclosure. Further, the independent directors and Board meetings negatively and significantly impact intangible asset disclosure.

Downloads

Download data is not yet available.

Downloads

Published

2023-05-01

How to Cite

Kumar Sahoo, G., Kumar Swain, R., & Prasad Das, C. (2023). Corporate Governance Characteristics and Intangible Asset Disclosure: A Study on Selected Companies. The Management Accountant Journal, 58(5), 82–86. https://doi.org/10.33516/maj.v58i5.82-86p

Issue

Volume 58, Issue 5, May 2023

Section

Corporate Governance
Crossref
Scopus
Google Scholar
Europe PMC

References

Gerpott, T.J., Thomas, S.E. and Hoffmann, A.P. (2008), «Intangible asset disclosure in the telecommunications industry», Journal of Intellectual Capital, Vol. 9 No. 1, pp. 37-61. https://doi.org/10.1108/14691930810845795

Agyei-Mensah, B.K. (2019), «IAS-38 disclosure compliance and corporate governance: evidence from an emerging market», Corporate Governance, Vol. 19 No. 3, pp. 419-437.

https://doi.org/10.1108/CG-12-2017-0293

Smriti, N. and Das, N. (2022), «Do female directors drive intellectual capital performance? Evidence from Indian listed firms», Journal of Intellectual Capital, Vol. 23 No. 5, pp. 1052- 1080. https://doi.org/10.1108/JIC-06-2020-0198

Musleh Alsartawi, A. (2019), «Board independence, frequency of meetings and performance», Journal of Islamic Marketing, Vol. 10 No. 1, pp. 290-303.

https://doi.org/10.1108/ JIMA-01-2018-0017

Tejedo-Romero, F. and Araujo, J.F.F.E. (2022), «The influence of corporate governance characteristics on human capital disclosure: the moderating role of managerial ownership», Journal of Intellectual Capital, Vol. 23 No. 2, pp. 342-374. https://doi.org/10.1108/JIC-03-2019-0055

Cheng, E. and Courtenay, S. (2006) Board Composition, Regulatory Regime and Voluntary Disclosure. The International Journal of Accounting, 41, 262-289. https://doi.org/10.1016/j.intacc.2006.07.001

Ho, Simon & Wong, Kar. (2001). A Study of the Relationship Between Corporate Governance Structures and the Extent of Voluntary Disclosure. Journal of International Accounting, Auditing and Taxation. 10. 139-156. 10.1016/S10619518(01)00041-6.

Vafeas, N. (1999) Board Meeting Frequency and Firm Performance. Journal of Financial Economics, 53, 113-142. http://dx.doi.org/10.1016/S0304-405X(99)00018-5

Singh, K., & Pillai, D. (2021). Corporate governance in small and medium enterprises: a review. Corporate Governance: The International Journal of Business in Society.

Nadeem, M., Suleman, T., & Ahmed, A. (2019). Women on boards, firm risk, and the profitability nexus: Does gender diversity moderate the risk and return relationship? International Review of Economics & Finance, 64, 427–442. https://doi.org/10.1016/j.iref.2019.08.007

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.