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Determinants of intellectual capital disclosure - Indian companies

Author

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  • Vandana Mehrotra
  • Amarjeet K. Malhotra
  • Ajay Kumar Chauhan

Abstract

The objective of the study is to examine the association if any, between the intellectual capital disclosure made by Indian corporates and determinant factors like leverage, ownership structure and independence of the board, sector and size of these firms. The firms taken for study are Indian companies indexed in Nifty 50, the main index of National Stock Exchange (NSE) of India. The study discloses that service sector companies have a higher level of disclosure when compared to manufacturing or industrial sector companies. The data reveals that company size is positively associated with disclosure level. Data further reveals that when heterogeneity of firms is taken into account along with time factor, companies with higher proportion of independent directors disclosed more, government-owned firms disclosed less as compared to other firms.

Suggested Citation

  • Vandana Mehrotra & Amarjeet K. Malhotra & Ajay Kumar Chauhan, 2017. "Determinants of intellectual capital disclosure - Indian companies," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 14(4), pages 366-387.
    • Handle: RePEc:ids:ijlica:v:14:y:2017:i:4:p:366-387
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    Cited by:

    1. Wasim ul Rehman & Suleyman Degirmen & Fareeha Waseem, 2022. "Propensity for and Quality of Intellectual Capital Divulgence Across the BRICS Banking Sector: A Knowledge-Based Perspective from Emerging Economies," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 13(2), pages 1028-1055, June.

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