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:...

The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a...

At present, disclosure of IC information across the globe is done by very few leading companies, purely on a "voluntary" basis. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements.This study...

Knowledge, innovation, information technology, and people are the key contributories in the future of any organization, and IC is the key driver of market value in the "knowledge" economy. Voluntary disclosure of IC information in the annual reports is done by a few leading corporations. The...