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Human resource accounting disclosure practices of Indian IT companies

Ali, Liaqat; Barda, Anuradha - In: International journal of business and globalisation : IJBG 32 (2022) 2/3, pp. 309-321

Persistent link: https://www.econbiz.de/10014232562

Voluntary disclosure of intellectual capital in the Brazilian context: an investigation informed by the international context

Ensslin, Sandra Rolim; Carvalho, Fernando Nitz De - In: International Journal of Accounting, Auditing and … 4 (2007) 4/5, pp. 478-500

obtained both in the Brazilian and the international contexts, particularly as regards similar studies in Australia and Sri …

Persistent link: https://www.econbiz.de/10010817114

Intellectual capital disclosures by Indian and Australian information technology companies

Joshi, Mahesh; Singh Ubha, Dharminder; Sidhu, Jasvinder - In: Journal of Intellectual Capital 13 (2012) 4, pp. 582-598

) by the top 20 software and technology sector companies in a developing nation, India, and a developed nation, Australia … Stock Exchange in India and the Australian Stock Exchange in Australia in the year 2007‐2008. Using the content analysis … method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia …

Persistent link: https://www.econbiz.de/10014875630

Disclosure of intellectual capital in the annual reports by the IT companies: an exploratory study of India

Bhasin, Madan - In: International Journal of Managerial and Financial Accounting 3 (2011) 3, pp. 255-278

At present, disclosure of intellectual capital information 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...

Persistent link: https://www.econbiz.de/10009352415

Innovative accounting and audit of the metaverse resources

Zadorozhnyi, Zenovii-Mykhaylo; Muravskyi, Volodymyr; … - In: Marketing i menedžment innovacij : m&mi 13 (2022) 4, pp. 10-19

Persistent link: https://www.econbiz.de/10014249938

Disclosure of intellectual capital in annual reports : an empirical study of the Indian IT corporations

Bhasin, Madan Lal - In: Modern economy 2 (2011) 4, pp. 455-467

Persistent link: https://www.econbiz.de/10009620673

The voluntary reporting of intellectual capital

Guthrie, James; Petty, Richard; Ricceri, Federica - In: Journal of Intellectual Capital 7 (2006) 2, pp. 254-271

companies in Australia and Hong Kong and to evaluate size, industry and time effects on IC disclosure levels. Design … attributes for 50 listed entities in Australia and 100 in Hong Kong. Content analysis is used to collect data. Findings – Levels …

Persistent link: https://www.econbiz.de/10014875410

IC reporting in the Australian Red Cross blood service

Guthrie, James; Steane, Peter; Farneti, Federica - In: Journal of Intellectual Capital 10 (2009) 4, pp. 504-519

Purpose – The paper aims to study and compare the Australian Red Cross Blood Service (ARCBS) annual (AR) and intellectual capital reports (ICR) with an earlier study. The paper seeks to analyse the reporting practices of intellectual capital (IC) within this organisation....

Persistent link: https://www.econbiz.de/10014875536

Public universities and impacts of COVID-19 in Australia : risk disclosures and organisational change

Carnegie, Garry D.; Guthrie, James P.; Martin-Sardesai, Ann - In: Accounting, auditing & accountability journal 35 (2022) 1, pp. 61-73

Persistent link: https://www.econbiz.de/10012798342

Trends of intellectual capital in Annual Reports in India

Mehrotra, Vandana; Malhotra, Amarjeet Kaur; Chauhan, Ajay - In: Asian African journal of economics and econometrics 16 (2016) 1, pp. 139-148

Persistent link: https://www.econbiz.de/10011583308

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