Impact of Corporate Governance Attributes on Intellectual Capital Disclosure: Evidence from Listed Banking Companies in Bangladesh

Abstract

On the verge of information and technology advancement, mobile applications are used creatively in different areas such as learning, communication, networking, banking, entertainment, security etc. In the education, the mobile device has a variety of mobile learning apps to learn the basic concepts and to attain up to date information on different subjects such as marketing, HR, nance, mathematics, computer science, general knowledge etc. The current study was conducted to identify various factors affecting the usage of mobile apps among students for learning purpose. This study explored the impact of content quality, user-friendly and layout and graphic design of mobile apps on perceived selfperformance among students in academics. The study also identied the moderating effect of mobile learner's perceived motivation on perceived self-performance in academics. The study tried to nd out the difference between gender (male and female) on using all the variables in the current study. Data was collected from students studying in private management institutions. The results were found positive based on the hypothetical model in the current study i.e., content quality, user-friendly, layout design, were taken as an independent variable and perceived self-performance was used as dependent variable and meanwhile the moderating role of perceived motivation was evaluated.

Board Characteristics and Intellectual Capital Disclosures: Evidence from Sri Lanka

“…This finding does not support the theoretical underpinnings of agency theory and resource dependence theory. Bhattacharjee et al (2017) also identified that board size has a statistically significant and positive association with overall ICD, which does not corroborate the findings in this study. The coefficient estimation of board independence is 0.0018.…”

“…The major drawback of the above study is that it does not employ a panel data analysis technique. Yet, our study corroborates the findings of Bhattacharjee et al (2017). They found out that having a higher proportion of outside independent directors on the board does not influence ICD.…”

The impact of corporate governance on intellectual capitals efficiency in Iran

“…Meaning, independent members show more tendency in disclosing non-financial information. Finally, the findings show a negative and significant association between audit committee size and all IC efficiency components, while Bhattacharjee et al (2015) provide a positive explanation in this context. It means that larger audit committees tend to report less financial information.…”

“…In the case of disclosure of IC information, Li et al (2012) establish a positive and significant relationship between disclosure of IC information and audit committee size in England. Bhattacharjee et al (2015) believe that IC can be a source of competitive advantage for business and stimulate innovation that leads to wealth generation. Their study investigates the association between the extent of ICD and the corporate governance attributes of listed banking companies in Bangladesh.…”

Mediating Effect of Intellectual Capital on Corporate Governance and Performance of Conglomerates in Nigeria

“…Chances of improvement financially may be high. (Bhattacharjee, Chakraborty, & Bhattacharjee, 2017) The author has mentioned about the importance of adequate disclose regime. Considering the problems faced by financial institutions in the dynamic competitive environment i.e.…”