Anmerkungen:
In: Wesleyan Journal of Research, Vol 03 No 03 (December 2020)
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 17, 2020 erstellt
Beschreibung:
Purpose – The purpose of this paper is to examine the past works of literature that have been undertaken in the Indian context on intellectual capital disclosure.Design/methodology/approach – The paper throughout examining past literature as part of literature review and attempt to trace a clear picture on intellectual capital disclosure in India by considering exclusively empirical studies in different aspects.Findings – The paper observed as most of the studies emphasized the quantity of disclosure than quality. Still, recent studies tried to give importance to both quality and quantity aspects of reporting of IC. Most of the studies are limited o industry-wise and for a short period. Moreover, the studies urge the need for a standard framework to ensure proper disclosure of IC. The majority of the studies say that the disclosure of IC is limited and is in "narrative" form.Practical implications – IC is an area in which different parties are interested, like shareholders, managers, scholars, and policymakers. This paper can be a useful reference for them while dealing with ICOriginality/value – This paper is the first in kind that examines the literature on intellectual capital disclosure in the Indian context