TY - JOUR
AU - 
AB - G Bharathi Kamath / Role of Corporate Governance in the Voluntary Disclosure of Intellectual Capital / 243 - 256 ISSN: 2089-6271 | e-ISSN: 2338-4565 | https://doi.org/10.21632/irjbs Vol. 12 | No. 3 Role of Corporate Governance in the Voluntary Disclosure of Intellectual Capital G Bharathi Kamat Department of Economics University of Mumbai, Vidyanagari, Mumbai 400 098 AR TICLE INFO ABSTRACT JEL: O34; O16; L86; M49; M19 The research on intangible assets and its contribution to the value creation of the firms has received significant attention in recent times. Keywords: This paper attempts to estimate and analyse the nature and extent of Intellectual capital, Corporate Governance, overall Intellectual Capital Disclosure (ICD) and its sub-components Board Size, in the annual reports of Information Technology (IT) industry in India Information Technology, for the FY 2017-18. It also attempts to examine whether Corporate India. Governance Characteristics of these firms influence their ICD. Multiple Kata kunci: linear regression analysis is used to evaluate the data on information Modal Intelektual, technology Industry. IT firms in India disclose a very high extent of Tata Kelola Perusahaan, Ukuran Dewan, Human capital; whereas the nature of disclosure is high in case of Teknologi Informasi, Structural Capital. The empirical evidence 
TI - Role of Corporate Governance in the Voluntary Disclosure of Intellectual Capital
JO - International Research Journal of Business Studies
DO - 10.21632/irjbs.12.3.243-256
DA - 2019-12-20
UR - https://www.deepdyve.com/lp/unpaywall/role-of-corporate-governance-in-the-voluntary-disclosure-of-JG0ujbOri6
DP - DeepDyve
ER -