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.

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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
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