Intellectual Capital Disclosure by the Indian Corporate Sector

Vandana Mehrotra, Amarjeet Kaur Malhotra and Rashmi Pant

Global Business Review, 2018, vol. 19, issue 2, 376-392

Abstract: The objective of the study is to examine the extent of disclosure of intellectual capital (IC) items, made by major Indian corporates indexed in Nifty 50, main index of National Stock Exchange (NSE). The sub-objective is examination of association if any, between the disclosure of IC by these corporates and factors such as sector, size, leverage, ownership structure, proportion of independent directors on board and profitability of the respective companies. The study discloses that a higher percentage of service sector companies have a high disclosure level as compared to industrial or other sector companies. The data reveal that company size and independence of the board (indicated by percentage independent directors) are positively associated and significant determinants of disclosure. The company size plays a more important role in influencing disclosure levels in industrial sector companies as compared to service sector. Companies with higher leverage and higher government ownership are likely to have lower disclosure indices. Intellectual capital disclosure (ICD) is not influenced by profitability of firms.

Keywords: Intellectual capital; disclosure; content analysis; companies; India (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:sae:globus:v:19:y:2018:i:2:p:376-392

DOI: 10.1177/0972150917713562

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