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Extent and gaps in intellectual capital disclosure in the Indian industry

Author

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  • Vandana Mehrotra
  • Amarjeet Kaur Malhotra

Abstract

The aim of the paper is to examine the current status of intellectual capital (IC) disclosure by firms in India in terms of extent and quality of information disclosed as well as to assess whether any gap exists between stakeholder expectations and actual disclosure practices being followed by industry. For achieving the objective, a mixed methods approach was applied which had qualitative and quantitative elements. The findings indicate that the disclosure level of IC in the annual reports of Indian firms is low and a gap exists between the actual practices and stakeholders expectations as regards disclosure. The category of external capital was the most reported category followed by internal capital and human capital.

Suggested Citation

  • Vandana Mehrotra & Amarjeet Kaur Malhotra, 2019. "Extent and gaps in intellectual capital disclosure in the Indian industry," International Journal of Learning and Intellectual Capital, Inderscience Enterprises Ltd, vol. 16(1), pages 1-20.
    • Handle: RePEc:ids:ijlica:v:16:y:2019:i:1:p:1-20
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    Cited by:

    1. Mehak Majeed & Saeed Owais Mushtaq & Javaid Iqbal Khan, 2022. "Perspectives into the Industrialization Process of India Through the New Economic Geography Lens," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), vol. 20(2), pages 437-458, June.

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