Corporate intellectual capital disclosure in a non-mandatory disclosure regime

Rashid, Afzalur (2010) Corporate intellectual capital disclosure in a non-mandatory disclosure regime. In: 6th Asia Pacific Interdisciplinary Research in Accounting Conference, 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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Item Type:	Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed:	Yes
Item Status:	Live Archive
Additional Information:	Author retains copyright.
Faculty/School / Institute/Centre:	Historic - Faculty of Business - School of Accounting, Economics and Finance (1 Apr 2007 - 31 Dec 2010)
Faculty/School / Institute/Centre:	Historic - Faculty of Business - School of Accounting, Economics and Finance (1 Apr 2007 - 31 Dec 2010)
Date Deposited:	18 Oct 2010 11:30
Last Modified:	10 Sep 2014 23:36
Uncontrolled Keywords:	Bangladesh; content analysis; intellectual capital; human capital
Fields of Research (2008):	14 Economics > 1402 Applied Economics > 140209 Industry Economics and Industrial Organisation 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting 15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150305 Human Resources Management
Socio-Economic Objectives (2008):	B Economic Development > 91 Economic Framework > 9104 Management and Productivity > 910499 Management and Productivity not elsewhere classified
URI:	http://eprints.usq.edu.au/id/eprint/8699

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