Joshi, Mahesh; Singh Ubha, Dharminder; Sidhu, Jasvinder - In: Journal of Intellectual Capital 13 (2012) 4, pp. 582-598
. The paper aims to highlight the differences in IC disclosure practices of the companies operating in two different … method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia … identified IC disclosure differences between Indian and Australian firms, and reports disclosures by Indian companies are on a …