Title: Reporting and disclosure of intellectual capital: a literature review

Authors: Shilpa Bhide

Addresses: Savitribai Phule Pune University, Pune, India

Abstract: The objective of the paper is to review the literature on the measurement methods, valuation, and disclosure (reporting) of intellectual capital. Research papers from 1998 to 2021 were collected, studied, and classified into relevant and non-relevant for the present study. Out of 150 research papers, 91 papers were identified and studied in detail, out of which around 64 research papers appear in the literature review. The results of the literature review were that it was observed in many cases the disclosures are voluntary and there seems to be no harmonisation in the disclosure requirements. Disclosure and reporting can help in decision-making to the stakeholders, even if the measurement and valuation are difficult. It can also be observed that in different types of businesses the degree of reporting and disclosures are different and influences the profit and the firm's financial performance, making it an important component of disclosures and reporting.

Keywords: intellectual capital; valuation; measurement; disclosure; reporting; firm performance.

DOI: 10.1504/IJIPM.2025.150046

International Journal of Intellectual Property Management, 2025 Vol.15 No.5, pp.447 - 467

Received: 06 May 2021
Accepted: 24 Feb 2022
Published online: 28 Nov 2025 *

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