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Using gender diversity to improve intellectual capital performance: an Indian investigation.

Authors :
Arora, Akshita
Tiwari, Ranjit
Source :
International Journal of Disclosure & Governance. Jun2024, Vol. 21 Issue 2, p252-267. 16p.
Publication Year :
2024

Abstract

This study aims to determine whether gender diverse boards enhance intellectual capital performance, which is a measure of intangible resources. We have created a framework for panel data analysis for Indian listed firms and conducted estimation using the panel fixed effects technique. We also use the system generalised method of moments technique to assess the results' robustness. The results of the study indicate that gender diversity positively influences intellectual capital. The one aspect of intellectual capital which gets positively impacted by gender diversity is the human capital coefficient. These results suggest that women directors create policies that support the development and efficient application of intellectual capital. The female board presence associated with intellectual capital is essential for firm success in the knowledge economy. The study supports the regulation to enhance women's representation on corporate boards. It also gives feedback to regulators for changing and broadening the law beyond listed firms. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
17413591
Volume :
21
Issue :
2
Database :
Academic Search Index
Journal :
International Journal of Disclosure & Governance
Publication Type :
Academic Journal
Accession number :
177280485
Full Text :
https://doi.org/10.1057/s41310-023-00199-z