The basic purpose of this paper is to examine the trend of intellectual capital (IC) disclosures in Nigeria following the adoption of international financial reporting standards. The analysis is based on a sample of 91 listed firms on the Nigeria Stock Exchange over the three fiscal years 2012...

Drawing on a large sample of European firms, we examine whether variant compliance levels with mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets are value relevant and affect analysts' forecasts. Our results indicate a mean (median) compliance level of about 84%...

In this knowledge economy, there is a gradual shift in focus from capital and labor intensive firms to knowledge intensive firms. This paper focuses on the corporate governance and disclosure practices of firms listed on Bombay Stock Exchange (BSE). The sample firms represent different sectors...

Intellectual Capital is one of the key areas which is a part the intangible assets of the companies. According to the main objective of this study, it is wanted to find out the existing intellectual capital practices in public limited in Sri Lanka and study how they affect the financial...

Here this paper means for, to understand the connection between audit committee mechanisms on non -financial information reporting with particular to intellectual capital. In order to study the relationship, data are collected from BSE Sensex listed companies top with their market capitalization...

Present days economic situations are changing rapidly. In view of liberalization, globalization and privatization, the business organization is more towards following the system which not only caters to the national standard but also to cater information needed by the stakeholders to make...

Research Aim: The study aims to investigate intellectual capital disclosure (ICD) practices and its determinants in Bangladesh.Design/Methodology/Approach: The top 30 firms known as DS30 companies that reflect around 51 percent of the total equity market capitalisation have been considered as a...

This study aims to examine the factors that influence the quality of intellectual capital disclosure (ICD). This study contributes to research related to ICD by using the value of the market share and financial distress as independent variables, in addition to the level of firm size. This study...

Based upon an empirical-positivistic methodology, and resorting to the content analysis of the webpages through the application of an innovative index of disclosure based on the European models Intellectus and InCas, built specifically to analyze the disclosure of intellectual capital in the...

In this knowledge economy, there is a gradual shift in focus from capital and labor intensive firms to knowledge intensive firms. This paper focuses on the corporate governance and disclosure practices of firms listed on Bombay Stock Exchange (BSE). The sample firms represent different sectors...