Corporate intellectual capital reporting in Bangladesh

Rashid, Afzalur (2013) Corporate intellectual capital reporting in Bangladesh. International Journal of Learning and Intellectual Capital, 10 (2). pp. 107-121. ISSN 1479-4853


The purpose of this paper is to present an overview of corporate discretionary intellectual capital reporting in Bangladesh. From a sample of 136 listed companies with Dhaka Stock Exchange and by using the content analysis with codification of data, it examines the extent of intellectual capital reporting. It is found that company's intellectual capital reporting practises is very limited and there is an increasing trend of such reporting over the years. Most notable disclosure attribute was the human capital reporting. It is noticed that unlike companies in many developed countries, companies in Bangladesh failed to disclose many areas of intellectual capital reporting. Although there is an increasing trend of firms' voluntary disclosure, the disclosure is made irrespective of the IC intensive industries. The findings provide an insight and build knowledge on corporate intellectual capital reporting practises in a less developed country.

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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Copyright © 2013 Inderscience Enterprises Ltd. Publisher does not formally support archiving. Published Version made not accessible.
Faculty / Department / School: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance
Date Deposited: 24 May 2013 02:57
Last Modified: 01 Jul 2016 03:39
Uncontrolled Keywords: Bangladesh; content analysis; HC; human capital; IC; intellectual capital; knowledge
Fields of Research : 18 Law and Legal Studies > 1801 Law > 180115 Intellectual Property Law
15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150301 Business Information Management (incl. Records, Knowledge and Information Management, and Intelligence)
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Socio-Economic Objective: B Economic Development > 91 Economic Framework > 9102 Microeconomics > 910202 Human Capital Issues
Identification Number or DOI: 10.1504/IJLIC.2013.052909

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