Innovations are one of the major determinants of competitive success. As a result, there is a demand for information on the innovation efforts of firms among investors, other stakeholders, and the relevant public. Using content analysis, this paper examines the innovation capital disclosure...

Purpose: This study contributes to intellectual capital (IC) disclosure research. Focusing on reducing the information asymmetry associated with agency theory, it investigates the extent to which managers and owners disclose IC in initial IPO prospectuses. In particular, it examines the...

This paper is an attempt to measure and evaluate voluntary Intellectual Capital (IC) disclosures made by Indian pharmaceutical and software companies in their annual report. The research technique called content analysis has been used to measure the extent and nature of disclosure in 24 sample...

In ‘K-economy', intangible assets are playing an important role in the creation and maximization of wealth of shareholders. The investors also attach greater significance to such assets in evaluating their investments in different companies. This study examines the voluntary disclosure...

The corporate business world has changed notably over the past decade unfortunately many management strategies and approaches have not changed with this transformation as traditional management systems were designed for an era when tangible assets were dominant. Current accounting systems appear...

The study examines the relationship between the corporate disclosure on intellectual capital and five firm characteristics namely size, leverage, profitability, age and industry type. The research uses a meta-analysis technique by taking 19 articles published between 2003 to 2013. In this way,...

Capital components in the Intellectual Capital (IC) namely Human Capital (HC), Organizational Capital (OC) and Social Capital (SC) have impact on enhancing the organizational wealth. The different practices of disclosing the IC in annual reports do not result the real outcome of financial...