Corporate intellectual capital disclosure in a non-mandatory disclosure regime
Paper
Paper/Presentation Title | Corporate intellectual capital disclosure in a non-mandatory disclosure regime |
---|---|
Presentation Type | Paper |
Authors | |
Author | Rashid, Afzalur |
Editors | Guthrie, James |
Journal or Proceedings Title | Proceedings of the 6th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2010) |
ERA Conference ID | 60065 |
Number of Pages | 16 |
Year | 2010 |
Place of Publication | Sydney, Australia |
Web Address (URL) of Paper | http://apira2010.econ.usyd.edu.au/conference_proceedings/APIRA-2010-061-Rashid-Afzalur-Intellectual-capital-disclosure.pdf |
Conference/Event | 6th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2010) |
Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference | |
Event Details | 6th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2010) Event Date 12 to end of 13 Jul 2010 Event Location Sydney, Australia |
Event Details | Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference APIRA Asia-Pacific Interdisciplinary Research in Accounting Conference |
Abstract | The purpose of this paper is to present an overview of corporate discretionary intellectual capital reporting in Bangladesh. 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. |
Keywords | Bangladesh; content analysis; intellectual capital; human capital |
ANZSRC Field of Research 2020 | 380109. Industry economics and industrial organisation |
350107. Sustainability accounting and reporting | |
350503. Human resources management | |
Public Notes | Author retains copyright. |
Byline Affiliations | School of Accounting, Economics and Finance |
https://research.usq.edu.au/item/q0099/corporate-intellectual-capital-disclosure-in-a-non-mandatory-disclosure-regime
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