Corporate intellectual capital disclosure in a non-mandatory disclosure regime

Paper

Rashid, Afzalur. 2010. "Corporate intellectual capital disclosure in a non-mandatory disclosure regime." Guthrie, James (ed.) 6th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2010). Sydney, Australia 12 - 13 Jul 2010 Sydney, Australia.
Paper/Presentation Title

Corporate intellectual capital disclosure in a non-mandatory disclosure regime

Presentation TypePaper
Authors
AuthorRashid, Afzalur
EditorsGuthrie, James
Journal or Proceedings TitleProceedings of the 6th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2010)
ERA Conference ID60065
Number of Pages16
Year2010
Place of PublicationSydney, Australia
Web Address (URL) of Paperhttp://apira2010.econ.usyd.edu.au/conference_proceedings/APIRA-2010-061-Rashid-Afzalur-Intellectual-capital-disclosure.pdf
Conference/Event6th 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.
Design/Methodology/Approach: 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.
Findings: It is found that company's intellectual capital reporting practices 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.

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.

KeywordsBangladesh; content analysis; intellectual capital; human capital
ANZSRC Field of Research 2020380109. Industry economics and industrial organisation
350107. Sustainability accounting and reporting
350503. Human resources management
Public Notes

Author retains copyright.

Byline AffiliationsSchool of Accounting, Economics and Finance
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