Title: Determinants of intellectual capital disclosure - Indian companies

Authors: Vandana Mehrotra; Amarjeet K. Malhotra; Ajay Kumar Chauhan

Addresses: G D Goenka World Institute, Lancaster University, India ' Ansal University, India ' Institute of Management and Technology, India

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.

Keywords: companies; content analysis; disclosure; India; intellectual capital.

DOI: 10.1504/IJLIC.2017.087374

International Journal of Learning and Intellectual Capital, 2017 Vol.14 No.4, pp.366 - 387

Received: 13 Jun 2016
Accepted: 24 Jan 2017

Published online: 13 Oct 2017 *

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