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Corporate Governance Characteristics and Intangible Asset Disclosure: A Study on Selected Companies
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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.
The Institute of Cost Accountants of India
Title: Corporate Governance Characteristics and Intangible Asset Disclosure: A Study on Selected Companies
Description:
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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