Purpose - The objective of the present study is to examine the impact of corporate characteristics on human resource disclosures in Indian corporate sector. Design/methodology/approach - The study investigates the annual reports of 336 Indian listed companies of NSE-500 Index. The data are...

This study examines the extent and nature of voluntary intellectual capital (IC) disclosure by public‐listed companies in Malaysia and how the disclosure may be explained by the economics or other rationale of corporate disclosure. Those intangible assets that are required to be disclosed...