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 global pharmaceutical industry is in an era of greater uncertainty because of looming patent expiries of established drugs having a direct impact on their sales and profitability. Further discovering new drugs in-house is a risky, time consuming and expensive proposition. This has forced...