Corporate intellectual capital reporting in Bangladesh
by Afzalur Rashid
International Journal of Learning and Intellectual Capital (IJLIC), Vol. 10, No. 2, 2013

Abstract: 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.

Online publication date: Thu, 28-Mar-2013

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Learning and Intellectual Capital (IJLIC):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email