Association of Corporate Governance with Intellectual Capital Performance: A Study of S&P 200 Companies

Sushila Soriya () and Narender Kumar
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Sushila Soriya: Department of Commerce, School of Commerce and Management, Central University of Rajasthan, Ajmer, Rajasthan, India
Narender Kumar: Department of Commerce, School of Commerce and Management, Central University of Rajasthan, Ajmer, Rajasthan, India

Journal of Information & Knowledge Management (JIKM), 2022, vol. 21, issue 01, 1-20

Abstract: This paper aims to investigate the relationship between intellectual capital efficiency and the attributes of corporate governance in the top 116 companies from 2012 to 2018. The VAIC has been calculated for the sample chosen, which did not include financial companies. The relationship between corporate governance structure and intellectual capital performance was investigated using panel data regression analysis. Results have shown that board size is negatively associated with intellectual capital and its components. CEO duality, on the other hand, is not found to be associated with intellectual capital performance. This study also shows that intellectual capital performance and human capital efficiency are negatively correlated with board independence, Indian promoters, institutional ownership, and foreign ownership. The components of intellectual capital performance, on the other hand, have yielded mixed results. The findings could be useful to policymakers while deciding on the composition and structure of the board.

Keywords: Intellectual capital; corporate governance; ownership structure; India (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1142/S0219649222500034

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