Resumen
This paper investigates the relationship and impacts of board size and corporate governance disclosure of selected listed Indian IT companies on its financial performance using data for five companies over a single period of 2014 to 2015. Using structure equation modelling, the study demonstrates the extent to which board size and disclosure helps explain the financial performance of the selected companies. The main findings show that there?s a significant relationship between independent variable i.e. board size and disclosure and dependent variable i.e. return on assets and capital employed. Thus board size is having inverse relationship with the returns whereas corporate governance disclosure is having positive relationship with the returns. Hence, the more the board size it will negatively affect the returns and more the corporate governance disclosure will lead to increase in returns. At backdrop this paper has also witnessed that different companies are having their own different attitude and approach regarding the disclosure of their corporate governance practice.