Disclosure of Intellectual Capital in Annual Reports: An Exploratory Study of Indian IT Corporations
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 omission of IC information, therefore, may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the "narrative" style of IC disclosures done by the Indian corporations. In order to survey the recent IC disclosure scenario, we conducted a study of 16 Indian IT corporations in which the "content analysis" was done on their 2007 to 2009 annual reports. The results of this study confirmed that IC disclosure by these IT corporations is almost negligible and its disclosure had not received any preference from the mentors of these corporations. IC reports may initially be used for "internal" management purposes; but an "external" stakeholder-focus of IC report should be the ultimate goal.
Volume (Year): 1 (2011)
Issue (Month): (August)
|Contact details of provider:|| Postal: |
Web page: http://www.bapress.ca
|Order Information:|| Postal: 17 Alton Towers Circle, Unit 101 Toronto, ON, M1V3L8, Canada|
When requesting a correction, please mention this item's handle: RePEc:bap:journl:110405. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Carlson)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.