Purpose of this study is to investigate the impact of corporate governance (CG) attributes on intellectual capital (IC) efficiency of listed Sri Lankan manufacturing sector companies from 2017-2019. This study uses data extracted from audited financial statements of 31 companies for three years (i.e. 2017-2019). The study develops hypotheses on CG attributes; board size, board composition, CEO duality, audit committee size, audit committee independence, audit committee meetings and IC efficiency. Findings of the study reveal that board size, board composition, audit committee size, and audit committee independence are significantly associated with IC efficiency and explained the relationship in the expected direction. In contrast, CEO duality found to have a significant positive association with IC efficiency. The findings of the study provide contextual specific insights on how CG attributes influence IC efficiency and practical insights on what CG attributes should consider in developing IC in manufacturing organizations. This study would stand as the first study in the Sri Lankan context to investigate the impact of CG attributes on IC efficiency.
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