Quality of Intellectual Capital Disclosure in India: A Study of Knowledge - Based and Traditional Sector

Authors

  • Santi Gopal Maji
  • Mitra Goswami

DOI:

https://doi.org/10.33516/rb.v44i1.121-138p

Keywords:

Intellectual Capital Disclosure, Knowledge Based Sector, Traditional Sector, Indian Firms.

Abstract

This paper has made a modest attempt to examine the intellectual capital (IC) disclosure practices of Indian firms from four sectors, two from knowledge based sector (KBS), namely, pharmaceutical sector and engineering sector and two from traditional sector (TS), namely, steel sector and textile sector for a period of five years from 2010- 11 to 2014-15. Content analysis has been used to examine the annual reports of the sample firms and a four point scale (0-3) has been used to score the items. Using a comprehensive IC disclosure framework encompassing six components: human capital, IT, R& D and Inn, Strategy, relational capital, and Processes, it has been observed that for both the sectors, the mean scores have increased over the years. However, the disclosure scores have been observed to be higher for knowledge intensive firms as compared to traditional firms. Further, the component wise scoring revealed that, research development and innovation is the most disclosed component from the KBS while human capital is the most disclosed category from the TS. However, relational capital was observed to be the least reported component for both the sectors.

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Published

2018-04-01

How to Cite

Maji, S. G., & Goswami, M. (2018). Quality of Intellectual Capital Disclosure in India: A Study of Knowledge - Based and Traditional Sector. Research Bulletin, 44(1), 121–138. https://doi.org/10.33516/rb.v44i1.121-138p

Issue

Volume 44, Issue 1, April 2018

Section

Articles
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Scopus
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Europe PMC

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