The Mediating Role Of Intellectual Capital Disclosure Between Corporate Governance Attributes And Firm Value

Purpose- The major goal of this research is to look at how Intellectual Capital disclosure influences as a mediator in the relationship between Corporate Governance and Firm Value. The study was carried out by considering the top 30 companies based on their market capitalization for the period of 2010 to 2019. Further, examines the mediator role of Intellectual Capital disclosure among Corporate Governance attributes and Firm Value by using PLS-SEM. The study result reveals that Intellectual Capital disclosure partially mediates in the relationship between Corporate Governance and Firm Value. In addition, the results show that IC disclosure and Firm Value, Intellectual Capital disclosure and corporate governance, and Corporate Governance and Firm Value relationships are significant as expected. The originality of this research is that, though, many studies individually examined Intellectual Capital disclosure with corporate governance; Corporate Governance with Firm Value; and Intellectual Capital disclosure with Firm Value. Best of our knowledge, there has no studies that examine the linkage role of disclosure of Intellectual Capital information in the relationship between Corporate Governance and Firm Value.