Purpose: The purpose of this paper is to examine the extent and quality of voluntary intellectual capital disclosures by information technology companies of China and India.Research Design/Methodology: The research method adopted for this study is content analysis. The research is limited to the...

The study investigated the determinants of structural and relational intellectual capital assets disclosure by quoted companies in Nigeria. Specifically it examined the relationship between the level of disclosure (structural and relational) and specific characteristics, namely, company size,...

Purpose – The purpose of this paper is to offer a personal critical reflection on the future of intellectual capital (IC) based on my experience as an IC researcher, author, editor, teacher and practitioner. Design/methodology/approach – Offers a first-hand reflection on the future of IC,...

The healthcare and pharmaceutical industry in the United States has its primary resources tied up in the form of intangibles. Therefore, the main risk factors of such firms are directly associated with the management of such idiosyncratic resources. Reporting on intangibles has always been...

This paper presents a tool for intellectual capital (IC) disclosure (ICD) in Russian companies using metrics from publicly available data sources. The study employs the concept of ICD as a theoretical framework, while the methodological approach for the measurement of IC involves the application...

Objective – This study aims to examine the extent, nature and form of IC disclosure in the annual reports of 70 largest Malaysian companies listed in Bursa Malaysia based on market capitalization in the year 2006.Methodology/Technique – The study adopts the classification of IC disclosure by...

This study investigates the current practices of intellectual capital disclosure (ICD) in the annual report. It uses content analysis to examine ICD practice in the annual report of 12 commercial banks listed on Saudi Arabia (Tadawul) Stock Exchange in 2014. This study uses percentage analysis...