Joshi, Mahesh; Ubha, Dharminder Singh; Sidhu, Jasvinder - In: Global Business Review 12 (2011) 1, pp. 37-49
Exchange with a view to evaluate the prevailing practices of recording and reporting of intellectual capital. The content … analysis of the annual reports makes it amply clear that intellectual capital recording by the Indian IT companies is very low … and that intellectual capital reporting has not got any preference or priority for the mentors of Indian corporations. The …