Intellectual Capital Disclosure of Select Pharmaceutical and Software Companies in India

Mitali Sen and Deepa Sharma

The IUP Journal of Accounting Research and Audit Practices, 2013, vol. XII, issue 1, 47-62

Abstract: This paper is an attempt to measure and evaluate voluntary Intellectual Capital (IC) disclosures made by Indian pharmaceutical and software companies in their annual report. The research technique called content analysis has been used to measure the extent and nature of disclosure in 24 sample companies across the two industries with the help of certain criteria identified in the form of 18 IC indicators across three broad categories, viz., structural capital elements, relational capital elements and human capital elements. From the study, it can be inferred that most of the reported IC attributes are expressed in discursive rather than numerical or monetary terms. The IC disclosure made by the sample companies does not adequately fulfil the informational needs of stakeholders, and hence companies need to disclose more meaningful information in their annual reports or in separate IC reports.

Date: 2013
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