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Intellectual Capital Disclosures in India

Author

Listed:
  • Mahesh Joshi

    (Mahesh Joshi is a lecturer at School of Accounting, RMIT University, Melbourne, Australia. E-mail: mahesh.joshi@rmit.edu.au)

  • Dharminder Singh Ubha

    (Dharminder Singh Ubha is currently serving as Principal of Khalsa College, Patiala, India. E-mail: savidharm@gmail.com)

  • Jasvinder Sidhu

    (Jasvinder Sidhu is a lecturer at School of Business, University of Ballarat, Australia. E-mail: j.sidhu@ballarat.edu.au.)

Abstract

This study examines the annual reports of the top 20 information technology companies listed on the Bombay Stock Exchange with a view to evaluate the prevailing practices of recording and reporting of intellectual capital. The content analysis of the annual reports makes it amply clear that intellectual capital recording by the Indian IT companies is very low and that intellectual capital reporting has not got any preference or priority for the mentors of Indian corporations. The average number of items reported by the companies is deplorably low and only a small percentage of the total firms studied have actually reported intellectual capital in their annual reports. The reporting of intellectual capital is not consistent and the study also finds that a range of different types of reporting formats have been used for communicating intellectual capital information in the annual reports. There is no established financial reporting framework for the disclosures of intellectual capital and there are no guidelines on the reporting of intellectual capital from the worldwide accounting bodies and the accounting profession.

Suggested Citation

  • Mahesh Joshi & Dharminder Singh Ubha & Jasvinder Sidhu, 2011. "Intellectual Capital Disclosures in India," Global Business Review, International Management Institute, vol. 12(1), pages 37-49, February.
    • Handle: RePEc:sae:globus:v:12:y:2011:i:1:p:37-49
    DOI: 10.1177/097215091001200103
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    References listed on IDEAS

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    1. Ester Oliveras & Yulia Kasperskaya, 2004. "Reporting intellectual capital in Spain," Economics Working Papers 781, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Patibandla, Murali & Petersen, Bent, 2002. "Role of Transnational Corporations in the Evolution of a High-Tech Industry: The Case of India's Software Industry," World Development, Elsevier, vol. 30(9), pages 1561-1577, September.
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    4. Niamh Brennan, 2001. "Reporting intellectual capital in annual reports : evidence from Ireland," Open Access publications 10197/2918, Research Repository, University College Dublin.
    5. Striukova, Ludmila & Unerman, Jeffrey & Guthrie, James, 2008. "Corporate reporting of intellectual capital: Evidence from UK companies," The British Accounting Review, Elsevier, vol. 40(4), pages 297-313.
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