Rashid, Afzalur (2010) Corporate intellectual capital disclosure in a non-mandatory disclosure regime. In: 6th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2010), 12-13 Jul 2010, Sydney, Australia.
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Abstract
The purpose of this paper is to present an overview of corporate discretionary intellectual capital reporting in Bangladesh.
Design/Methodology/Approach: 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.
Findings: It is found that company's intellectual capital reporting practices 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.
Practical Implications: Although there is an increasing trend of firms' voluntary disclosure, the disclosure is made irrespective of the IC intensive industries.
Originality/ Value: The findings provide an insight and build knowledge on corporate intellectual capital reporting practices in a less developed country.
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