scholarly journals Board Characteristics and Intellectual Capital Disclosures: Evidence from Sri Lanka

2021 ◽  
Vol 1 (2) ◽  
pp. 92
Author(s):  
K. A. D. P. M. Chandraratne ◽  
C. Pathirawasam ◽  
M. Shamil Mohamed
Keyword(s):  
Sri Lanka ◽  
Intellectual Capital ◽  
Board Characteristics

scholarly journals Board characteristics and earnings management in Sri Lanka

2019 ◽  
Vol 27 (1) ◽  
pp. 2-18
Author(s):  
Shanmugavel Rajeevan ◽  
Roshan Ajward
Keyword(s):  
Corporate Governance ◽  
Sri Lanka ◽  
Earnings Management ◽  
Management Practices ◽  
Stock Exchange ◽  
Governance Structure ◽  
Real Earnings Management ◽  
Content Type ◽  
Board Characteristics ◽  
Market Capitalisation

Purpose The purpose of this paper is to examine the association between designated corporate governance attributes and the degree of earnings management in selected quoted companies in Sri Lanka. Design/methodology/approach In total, 70 listed companies in Colombo Stock Exchange (CSE) were selected based on the highest market capitalisation for the period covering from 2015 to 2017 and representing beverage, food and tobacco, diversified, hotel and travel, manufacturing, oil palms and health care sectors, which accounted for 59.9 per cent of the total market capitalisation of CSE. Findings This study found a positive relationship between CEO-Chair duality and earnings management. Practical implications The insights may also provide investors, economic analysts and regulators with early caution indicators of potential problems in a corporation regarding corporate governance failures and aid stakeholders in assessing the effectiveness and efficiency of the board and corporate governance structure and earnings management methods. Originality/value This study extends the extant research on board characteristics and real earnings management by adopting prominent research design and modernised data. This study offers evidence on how selected audit and board committee’s characteristics influence real earnings management practices.

Intellectual capital performance and board characteristics of GCC banks

2012 ◽  
Author(s):  
Mahfoudh Abdul Karem Al-Musalli ◽  
Ku Nor Izah Ku Ismail
Keyword(s):  
Intellectual Capital ◽  
Board Characteristics

New insights into the nexus between board characteristics and intellectual capital disclosure: the case of the emerging economy of Mauritius

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Oren Mooneeapen ◽  
Subhash Abhayawansa ◽  
Dinesh Ramdhony ◽  
Zainab Atchia
Keyword(s):  
Intellectual Capital ◽  
Stock Exchange ◽  
Gender Diversity ◽  
Annual Reports ◽  
Small Island ◽  
Board Members ◽  
Content Type ◽  
Board Characteristics ◽  
Multiple Directorships ◽  
Board Gender Diversity

PurposeWe investigate the association between intellectual capital disclosure (ICD) and board characteristics in the unique setting of Mauritius, a Small Island Developing State. The uniqueness of the setting stems from the country's corporate governance landscape, where most companies have female directors and a high proportion of directors with multiple directorships, director independence is symbolic and directors come from a close-knit group.Design/methodology/approachWe use 120 firm-year observations from companies listed on the Stock Exchange of Mauritius from 2014 to 2017. All data is hand collected from annual reports using content analysis method. Panel multivariate regression is used to test the hypotheses with relevant controls, including intellectual capital performance.FindingsICD is negatively associated with board independence and positively associated with gender diversity of the board. No association is found between ICD and the size of the board, multiple directorships or the average tenure of the board members.Originality/valueThis is the first study investigating the association of board gender diversity, multiple directorship and tenure of board members with ICD in annual reports. The relationships observed between board characteristics and ICD highlight the context-dependent nature of these relationships. This study also overcomes the correlated omitted variable bias likely to have affected the analyses in previous studies examining the nexus between board characteristics and ICD through its control for intellectual capital performance.

scholarly journals Board Characteristics and Intellectual Capital Performance: A Comparison of Service vs. Manufacturing Firms in India

2019 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
G Bharathi Kamath
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Intellectual Capital ◽  
Service Sector ◽  
Manufacturing Sector ◽  
Manufacturing Firms ◽  
Service Firms ◽  
Board Characteristics ◽  
Preliminary Study ◽  
The Impact

<p><strong>Purpose: </strong>This study aims at analysing the board characteristics of select manufacturing and service firms in India. It attempts to explore whether these characteristics influence Intellectual capital (IC) efficiency of service sector firms or manufacturing firms.</p><p><strong>Design: </strong>The study uses panel data and multiple regression to examine the firms’ performance. The period of study is three years from 2015-16 to 2017-18; thirty firms each from manufacturing and service sector is taken for study.</p><p><strong>Findings: </strong>The empirical evidence is quite interesting. The board characteristics of both groups have varied differences. It can also be observed clearly that the impact of board characteristics on IC performance is more in the service sector than in the manufacturing sector.</p><p><strong>Research limitations/implications: </strong>the study focusses only on select firms from manufacturing and service sector as a preliminary study. The study can be expanded to cover sectors and industries.</p><div><p><strong>Originality and value: </strong>There are several research studies that try to explore the impact of corporate governance on the financial performance of firms. However, there are none which looks into their impact on the intangible performance of firms.</p></div>

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