Fraudulent reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen...

Intellectual Capital (IC) is an important value driver in today's organizations. Although, IC reporting is receiving increasing attention from accountants in recent years, the innovativeness of the concept makes IC not fully incorporated in financial accounting reports as yet. At present,...

Objective: This is an exploratory study, which focuses on two issues: (a) mapping the current state of intellectual capital (IC) reporting scenario, and (b) attempt to measure the value of IC by the selected 8 companies in the Indian pharmaceutical industry during the 5 financial years.Methods:...

Intellectual capital (IC) can prove to be a source of competitive advantage for businesses ultimately leading to wealth generation in the long-term. At present, reporting of IC information is done by very few leading corporations purely on a "voluntary" basis. Unfortunately, the omission of IC...

‘Knowledge' being the new engine of corporate development has become one of the great clichés of recent years. Knowledge, innovation, information-technology, and people are the key contributories in the future of any organization, and IC is the driver of market value in the knowledge economy....