Dynamics between Intellectual Capital and Corporate Governance: A Study of Indian Listed Firms in Construction, Energy and Information Technology Sector

Authors

  • Pankaj Anand Department of Management Studies, Sikkim Manipal Institute of Technology, Majhitar, Sikkim Manipal University, Gangtok, Sikkim, India
  • Anindita Adhikary Department of Management Studies, Sikkim Manipal Institute of Technology, Majhitar, Sikkim Manipal University, Gangtok, Sikkim, India
  • Jitendra Kumar Faculty of Management & Commerce, Ramaiah University of Applied Sciences, Bangalore, Karnataka, India
  • Harishankar Vidyarthi Department of Management Studies, Institute of Public Enterprise, Hyderabad, Telangana, India
  • Subhadeep Mukherjee Faculty of Management & Commerce, Ramaiah University of Applied Sciences, Bangalore, Karnataka, India

Keywords:

Intellectual Capital, Corporate Governance, Board Size, Board Independence, Board Gender Diversity, Board Meeting

Abstract

Purpose – This study examines the influence of Corporate Governance over Intellectual Capital disclosure among BSE500 listed construction, energy and information technology sector firms in India.

Design/methodology/approach – This study analyses data from 70 listed Indian construction, energy and information technology companies using Panel-Corrected Standard Error regression analysis over the year 2014-2021.

Findings – The empirical findings reveal that corporate governance in the Indian publicly listed construction, energy and information technology firms did not exhibit a significant influence on the intellectual capital of the selected firms during the study period.

Originality/Value: This study represents the first comprehensive examination of the relationship between corporate governance and intellectual capital in listed construction, energy and information technology firms. It is also pioneering in its application of Panel Corrected Standard Error regression analysis, alongside VAIC and MVAIC models, to analyse the relationship between corporate governance and intellectual capital.

Downloads

Published

2026-10-16

How to Cite

Anand, P., Adhikary, A., Kumar, J., Vidyarthi, H., & Mukherjee, S. (2026). Dynamics between Intellectual Capital and Corporate Governance: A Study of Indian Listed Firms in Construction, Energy and Information Technology Sector. Journal of Reproducible Research, 1(2), 40–53. Retrieved from https://journalrrsite.com/index.php/Myjrr/article/view/304

Issue

Vol. 1 No. 2 (2026): INSPIRE 2026 - PROCEEDINGS

Section

Articles

License

Copyright (c) 2026 The Authors

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Copyright of the article belongs to Journal of Reproducible Research (JRR) once the paper is ACCEPTED for publication. Author(s) agrees to this terms, during submission.