Title: Extent and gaps in intellectual capital disclosure in the Indian industry

Authors: Vandana Mehrotra; Amarjeet Kaur Malhotra

Addresses: G D Goenka University, C-121, First Floor, Suncity, Sector – 54, Gurgaon – 122003, Haryana, India ' School of Management Studies, Ansal University, Sector – 55, Gurgaon – 122003. Haryana, India

Abstract: The aim of the paper is to examine the current status of intellectual capital (IC) disclosure by firms in India in terms of extent and quality of information disclosed as well as to assess whether any gap exists between stakeholder expectations and actual disclosure practices being followed by industry. For achieving the objective, a mixed methods approach was applied which had qualitative and quantitative elements. The findings indicate that the disclosure level of IC in the annual reports of Indian firms is low and a gap exists between the actual practices and stakeholders expectations as regards disclosure. The category of external capital was the most reported category followed by internal capital and human capital.

Keywords: intellectual capital disclosure; content analysis; internal capital; external capital; human capital; annual reports; India; stakeholder perspective.

DOI: 10.1504/IJLIC.2019.096936

International Journal of Learning and Intellectual Capital, 2019 Vol.16 No.1, pp.1 - 20

Received: 20 Jul 2017
Accepted: 11 Dec 2017
Published online: 13 Dec 2018 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article