INTELLECTUAL CAPITAL REPORTING PRACTICES OF SELECTED INDIAN COMPANIES

Kanishka Gupta, Amity College of Commerce and Finance, Amity University, Noida, India
Sweta Goel, Amity College of Commerce and Finance, Amity University, Noida, India
Prakash Bhatia, ASMSOC, NMIMS, Deemed University, Mumbai, India

Published in

JOURNAL OF INTERNATIONAL FINANCE AND ECONOMICS
Volume 18, Issue 4, p5-18, December 2018

ABSTRACT

India has emerged as a formidable global power in the recent years where, Intellectual capital is viewed as important resource than financial or tangible assets. The motivation behind this study is to examine the scope of Intellectual capital reporting practices by Indian companies in annual reports. For analysing the reporting of Intellectual capital, three indicators as Internal capital, External capital and Human capital have been studied. These are further divided in various attributes and on their basis reporting of Intellectual capital of the sample companies has been examined. Present study analyses the reporting of intellectual capital for the sample companies and for industries to which these companies belong. Content analysis has been applied to investigate the reporting of Intellectual capital of Indian companies listed on NIFTY- 50 and SENSEX-30 a sample of 49 companies was selected as per the market capitalization for the year 2016-17. This paper has considered Sveiby (1997) framework, which provide Intangible asset monitor to investigate the reporting of Intellectual capital. The paper offers the insight into the annual reports of the top India companies and results show that reporting of these assets is less informative. Further out of the three indicators the most reported indicator of Intellectual capital is Human capital. Also, there is no proper and effective framework followed in India for reporting of Intellectual capital. The present paper explores the insights of 49 Indian companies which in turn will help the stakeholders to get the clearer picture of the company.

Keywords

Intellectual capital, Content analysis, Annual reports, Disclosure, India.


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