Purpose – This paper aims to investigate inter firm intellectual capital (IC) disclosures and its variations in top 20 listed pharmaceutical companies in India, study the category wise and element wise IC disclosures (ICD), find out the impact of ICD on the creation of IC in monetary terms,...

Purpose – The purpose of this paper is to measure the intellectual capital performance of Indian banks and established a relationship between intellectual capital and return on assets (ROA). The paper also compared the intellectual capital performance of public sector and private sector banks....

Purpose – This paper aims to: design a comprehensive, review‐based and statistically tested corporate social responsibility disclosure (CSRD) index; measure item‐wise and theme‐wise the social performance of the top 82 companies in India; and investigate item‐wise and theme‐wise the...