The influence of corporate governance factors on intellectual capital performance: Panel data evidence from the Indian banking sector

This study empirically examined the relationship between corporate governance factors, namely CEO duality, independent directors, board meeting frequency, size, gender diversity, audit committee size and meetings, intellectual capital performance. The above premise is studied using data of 26 commercial banks listed on Indian Stock Exchange (NSE) from 2010 to 2020. used purposive sampling as methodology multiple regression models with VAIC ROA attributes. measures efficiency capital. determine financial results reveal that use observational data, frequency meetings has a positive significant effect performance at 10% significance level. According study’s findings, have impact 1% level, while negative 5% Among results, significance. Board diversity findings indicate there no single best way design applies all situations, good factors improved