Corporate intellectual capital reporting in Bangladesh

Article

Rashid, Afzalur. 2013. "Corporate intellectual capital reporting in Bangladesh." International Journal of Learning and Intellectual Capital. 10 (2), pp. 107-121. https://doi.org/10.1504/IJLIC.2013.052909
Article Title

Corporate intellectual capital reporting in Bangladesh

ERA Journal ID31182
Article CategoryArticle
Authors
AuthorRashid, Afzalur
Journal TitleInternational Journal of Learning and Intellectual Capital
Journal Citation10 (2), pp. 107-121
Number of Pages15
Year2013
Place of PublicationUnited Kingdom
ISSN1479-4853
1479-4861
Digital Object Identifier (DOI)https://doi.org/10.1504/IJLIC.2013.052909
Web Address (URL)https://www.inderscienceonline.com/doi/abs/10.1504/IJLIC.2013.052909
Abstract

The purpose of this paper is to present an overview of corporate discretionary intellectual capital reporting in Bangladesh. 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. It is found that company's intellectual capital reporting practises 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. Although there is an increasing trend of firms' voluntary disclosure, the disclosure is made irrespective of the IC intensive industries. The findings provide an insight and build knowledge on corporate intellectual capital reporting practises in a less developed country.

KeywordsBangladesh; content analysis; HC; human capital; IC; intellectual capital; knowledge
Contains Sensitive ContentDoes not contain sensitive content
ANZSRC Field of Research 2020480603. Intellectual property law
350302. Business information management (incl. records, knowledge and intelligence)
350107. Sustainability accounting and reporting
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Byline AffiliationsSchool of Accounting, Economics and Finance
Institution of OriginUniversity of Southern Queensland
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