Download or read book Intellectual Capital Disclosure in Chinese and Indian Information Technology Companies written by Qianyu Wang and published by . This book was released on 2016 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose: The purpose of this paper is to examine the extent and quality of voluntary intellectual capital disclosures by information technology companies of China and India.Research Design/Methodology: The research method adopted for this study is content analysis. The research is limited to the intellectual capital information disclosed in companies' annual report. The sample for this research is based on 20 information technology (IT) companies listed by market captalisation listed on Shenzhen or Shanghai stock exchange market, and the largest 20 companies listed on Indian stock market.Findings: Indian IT companies tends to perform better than Chinese IT companies in extent and quality of disclosures. The extent of disclosure of both countries is at a relatively high level. The most frequently reported disclosure category in India is external capital, while the least one is human capital. In China, external capital is the most frequently disclosed category, while the internal capital is the least one.Limitations/Implications: The sample size of the study is relatively small. Future research can expand on the sample size to get an overview of the intellectual capital disclosure, and conduct a longitudinal study to capture the trend of reporting practices.Originality: Previous studies of intellectual capital (IC) disclosure have covered little on the relationship between market capitalization and quality of disclosure and cross-country disclosure on IC. This research tends to extend the literature on intellectual capital disclosure.

Download or read book Intellectual Capital Disclosures by Indian and Australian Information Technology Companies written by Mahesh Joshi and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this paper is to investigate and compare the voluntary reporting of intellectual capital (IC) by the top 20 software and technology sector companies in a developing nation, India, and a developed nation, Australia. The paper aims to highlight the differences in IC disclosure practices of the companies operating in two different economies. The study investigates the top 20 firms by market capitalization listed on the Bombay Stock Exchange in India and the Australian Stock Exchange in Australia in the year 2007-2008. Using the content analysis method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia. The study has identified IC disclosure differences between Indian and Australian firms, and reports disclosures by Indian companies are on a higher scale than Australian Software and Technology Sector companies. However, levels of voluntary IC disclosure are found to be low in both the nations and most of the disclosures are declarative in nature.

Download or read book The Routledge Companion to Intellectual Capital written by James Guthrie and published by Routledge. This book was released on 2017-09-22 with total page 1149 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also evaluate practice through case studies. Combining theoretical and practice perspectives, this comprehensive Companion addresses the role of IC inside and between organisations and institutions and how these contribute to the IC of nations, regions and clusters. Drawing on an extensive range of leading contributors,The Routledge Companion to Intellectual Capital will be of interest to scholars who want to understand IC from a variety of perspectives, as well as students who are seeking an authoritative and comprehensive source on IC and knowledge management.

Download or read book Research Handbook on Intellectual Capital and Business written by Dumay, John and published by Edward Elgar Publishing. This book was released on 2021-12-07 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: This essential Research Handbook examines the state-of-the-art methodologies being applied to the expanding field of intellectual capital (IC) research. It offers an overview of the contemporary issues and methods in the field, providing insight and inspiration for emerging and established academics in their own research.

Download or read book Intellectual Capital Disclosure of Select Pharmaceutical and Software Companies in India written by Mitali Sen and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper is an attempt to measure and evaluate voluntary Intellectual Capital (IC) disclosures made by Indian pharmaceutical and software companies in their annual report. The research technique called content analysis has been used to measure the extent and nature of disclosure in 24 sample companies across the two industries with the help of certain criteria identified in the form of 18 IC indicators across three broad categories, viz., structural capital elements, relational capital elements and human capital elements. From the study, it can be inferred that most of the reported IC attributes are expressed in discursive rather than numerical or monetary terms. The IC disclosure made by the sample companies does not adequately fulfil the informational needs of stakeholders, and hence companies need to disclose more meaningful information in their annual reports or in separate IC reports.

Download or read book Corporate Narrative Reporting written by Mahmoud Marzouk and published by Taylor & Francis. This book was released on 2022-10-13 with total page 406 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a comprehensive and expert-led insight into the role, types, practises and determinants of corporate narrative reporting (CNR). It provides a detailed overview of the importance of narrative disclosure in understanding the full annual report and, consequently, company performance and future prospects. CNR comprises integral information presented in the front half of the annual report, which helps to tell the full story of a business, providing a comprehensive overview and understanding of both its past and future performance. Supported with illustrative tables and figures throughout, this volume contains a plethora of carefully selected chapters, featuring the analytical insight of knowledgeable academics and researchers from all over the world. Using different data collection and analysis methods, it links and advances theory and practice in the disclosure and presentation of non-financial information in annual reports and other disclosure channels. The book is logically structured into four parts: Narrative Reporting: The State of the Art Empirical Research on Narrative Reporting Narrative Sustainability Reporting Narrative Reporting in Times of Crisis Providing a global insight into CNR in practice, Corporate Narrative Reporting is an invaluable resource for both students and practitioners interested or involved in preparing, reviewing/auditing, analysing and understanding annual reports. It should also be of particular interest to policymakers, regulators and investors.

Download or read book Nexus Between Intellectual Capital Disclosure and Corporate Governance Quality written by Yusaf harun and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Present days economic situations are changing rapidly. In view of liberalization, globalization and privatization, the business organization is more towards following the system which not only caters to the national standard but also to cater information needed by the stakeholders to make decisions about the corporates. Prior studies are underlining that traditional information provided by the companies in the annual reports are not sufficient for the stakeholders to reach into the right decision. Hence the importance of disclosing additional information on intellectual capital and social, environment and governance practices of companies arisen. Such disclosure can give a further hand for the company on the market price and the previous studies are identified that the difference between one company's book value and market value is the effect made by the IC of the company. This paper is given an attempt to identify the extent of intellectual capital disclosure and the nexus between intellectual capital disclosure and corporate governance disclosure of IT companies in India. The study has revealed that the IT companies in India are decently reporting the information on IC for the selected period and the companies are giving more importance for relational capital. The current study identified that there have a significant relationship with IC disclosure and corporate governance disclosure practices among the selected companies.

Download or read book Disclosure of Intellectual Capital in Annual Reports written by Madan Lal Bhasin and published by . This book was released on 2015 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: At present, disclosure of IC information across the globe is done by very few leading companies, purely on a "voluntary" basis. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements.This study attempts to provide an insight into the style of IC disclosures done by the top IT-sector corporations from India and Australia. In order to survey the recent IC disclosure practices, we conducted a comparative study of 16 Indian and 20 Australian companies in which the "content analysis" was performed on their annual reports. The results of this study confirmed that IC disclosure by the companies from these countries are found to be low, mostly reported in a narrative form, and IC disclosure had not received any preference from the mentors of these corporations. Knowledge, innovation, information technology, and people are key contributories in the future of any organization and IC is the key driver of market value in the knowledge economy. A major recommendation for corporations is to develop strategic and tactical initiatives that provide for "voluntary" disclosing of IC. These initiatives may initially be used for internal management purposes, but an external stakeholder-focus IC report should be the ultimate long-run goal.

Download or read book Intellectual Capital Disclosures in the Annual Reports written by Madan Lal Bhasin and published by . This book was released on 2015 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: The omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements. This study attempts to provide an insight into the style of IC disclosures done by the IT-sector corporations from India and Australia. We conducted a comparative study of 16 Indian and 20 Australian companies in which the "content analysis" was performed on their annual reports. The results of this study confirmed that IC disclosure by the companies from these countries are found to be low, mostly reported in a narrative form, and IC disclosure had not received any preference from the mentors of these corporations. A major recommendation for corporations is to develop strategic and tactical initiative that provide for "voluntary" disclosing of IC. These initiatives may initially be used for internal management purposes, but an external stakeholder-focus IC report should be the ultimate long-run goal.

Download or read book Proceedings of the International Conference on Education Humanities Social Science ICEHoS 2022 written by Prasetyo Hartanto and published by Springer Nature. This book was released on 2023-07-31 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is an open access book. The International Conference on Education, Humanities, and Social Science (ICEHoS) is an activity in the form of an international conference by presenting new studies and research results in the fields of Education, Humanities, and Social Sciences. The Elementary School Teacher Education Study Program is the organizer of this international conference. ICEHoS is the second conference held by us and will be held virtually due to the COVID-19 Pandemic which has not shown a better situation.The 2nd ICEHoS 2022 conference is expected to be able to bring together national and international scale researchers, academics, practitioners, students, and community and industry activists in our chosen fields. Considering the COVID-19 pandemic which has impacted various lines, especially research in this field, the 2nd ICEHoS 2022 international conference has the main theme, “The future education in society 5.0 to build a strong learning connection.”

Download or read book Disclosure of Intellectual Capital in Annual Reports written by Madan Lal Bhasin and published by . This book was released on 2015 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: Knowledge, innovation, information technology, and people are the key contributories in the future of any organization, and IC is the key driver of market value in the "knowledge" economy. Voluntary disclosure of IC information in the annual reports is done by a few leading corporations. The omission of IC information, therefore, may adversely influence the quality of decisions made by shareholders, or lead to material misstatements.This study attempts to provide an insight into the "narrative"style of IC disclosures done by the Indian corporations. In order to survey the recent IC disclosure scenario, we conducted a study of 16 Indian IT corporations in which the 'content analysis' was done on their 2007 to 2009 annual reports. The results of this study confirmed that IC disclosure by these IT corporations is almost negligible and its disclosure had not received any preference from the mentors of these corporations. IC reports may initially be used for 'internal' management purposes; but an 'external' stakeholder-focus of IC report should be the ultimate goal.

Download or read book Exploring Corporate Disclosure and Reporting of Intellectual Capital written by Rosa Lombardi and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This e-book explores corporate disclosure of intellectual capital (IC) in light of emerging changes in technology and communication. Arguably, the annual report has long outlived itself as the best source of corporate disclosure because it contains backward looking information and is only a one-way means of presenting information rather than engaging with information users. Similarly, the stand-alone IC report is now rarely used to disclose IC information. In fact, the words "reporting" and "disclosure" are often used synonymously when they have different meanings. Disclosure is: "the revelation of information that was previously secret or unknown", while reporting is a "detailed periodic account of a company's activities, financial condition, and prospects that is made available to shareholders and investors" (Dumay, 2016, p. 178). Thus, investors and stakeholders value IC disclosures, not reports. Therefore, this e-book encourages emerging innovations for voluntary IC disclosure, to open up new possibilities for presenting previously secret or unknown IC information about today's dynamic and intangible based organizations.

Download or read book Intellectual Capital Reporting Practices written by Madan Lal Bhasin and published by . This book was released on 2017 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Knowledge' being the new engine of corporate development has become one of the great clichés of recent years. Knowledge, innovation, information-technology, and people are the key contributories in the future of any organization, and IC is the driver of market value in the knowledge economy. Intangibles and how they contribute to value creation have to be appreciated so that the appropriate decisions can be made to protect and enhance them. There must also be a credible way of reporting those intangibles to the market to give the investors comprehensive information to assist in valuing the company more accurately. At present, reporting of IC information across the globe is done by very few leading companies, purely on a 'voluntary' basis. Unfortunately, the omission of IC information may adversely influence the quality of decisions made by shareholders, or lead to material misstatements.This study attempts to provide an insight into the style of IC reporting done by the top IT-sector corporations from 'India' and 'Australia'. In order to survey the recent IC reporting practices, we conducted a 'comparative' study of 16 Indian and 20 Australian companies in which the 'content analysis' was performed on their annual reports. The results of this study confirmed that 'IC reporting by the companies from India and Australia are found to be low, mostly reported in a narrative form, and IC reporting had not received any preference from the mentors of these corporations.' A major recommendation for corporations is to develop strategic and tactical initiatives that provide for 'voluntary' disclosing of IC. These initiatives may initially be used for internal management purposes, but an external stakeholder-focus IC report should be the ultimate long-run goal.

Download or read book Determinants of Intellectual Capital Disclosure written by Mohammed Shameem V. T. and published by . This book was released on 2019 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalization and rapid technological development have created the lot of changes in the different sects of human life, including business sector. One of it is that traditional accounting and reporting practices couldn't explain the exact status of the business because of increasing importance of intangible assets rather than tangible. As an evidence for this, researchers have identified the growing disparity between book value and market value of the company. Hence, this paper is an effort to identify the determinant of Intellectual capital disclosure which is firm-specific in Indian context. As far IC concerned, it possesses a vital role because of as said before increasing disparity between market value and book value of companies. Literature are saying IC can explain or at least can reduce this disparity. This study has chosen leading pharmaceutical companies included in Pharma sector. For this study, annual reports of a sample of 10 companies from NSE Pharma Index are analyzed over a three-year period from 2015-2017. Content analysis has been applied to calculate Intellectual Capital Disclosure score and Regression models are used to examine the relationship between IC disclosure and the selected variables. Results reveal that IC disclosure in Indian pharmaceutical sector is increasing year by year. While considering multiple regression analysis, the age of the company and number of independent directors are showing a significant positive relationship with Intellectual Capital disclosure. In other hand, variables such as value added intellectual coefficient (VAIC) and leverage, size of the firm and profitability are showing an insignificant relationship with IC disclosure.

Download or read book ECIC2011 Proceedings of the 3rd European Conference on on Intellectual Capital written by Geoff Turner and published by Academic Conferences Limited. This book was released on 2011-04-18 with total page 628 pages. Available in PDF, EPUB and Kindle. Book excerpt: These proceedings represent the work of presenters at the 3rd European Conference on Intellectual Capital (ECIC 2011). The Conference is hosted this year by the University of Nicosia in Cyprus. The Conference Chair is Geoff Turner from the University of Nicosia and the Programme Chair is Clemente Minonne from the School of Management and Law, Zurich University of Applied Sciences, Winterthur, Switzerland. The opening keynote address is given by John Girard from Minot State University in the USA. John will address the question Social Knowledge: Are we ready for the future? The second day of the conference will be opened by Ludo Pyis from AREOPA in Belgium who will consider Intellectual Capital Accounting: how to measure the unmeasurable. We also look forward to a Knowledge Cafe on the topic of What intellectual capital ideas and developments do you expect to live and see? facilitated by Helen Paige from The Paige Group, South Australia.

Download or read book Corporate Governance Drivers of Voluntary Intellectual Capital Disclosure written by Tariq Hassaneen Ismail and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study provides further insights on the key corporate governance drivers of intellectual capital (IC) disclosure in Egyptian companies. It uses IC disclosure index of three components; internal capital, external capital, and human capital to identify IC disclosure level in annual reports of the largest 100 companies listed in the Egyptian Stock Exchange (EGX). Descriptive statistics, multivariate analysis, and the association between IC disclosure levels and three potential explanatory corporate governance characteristics namely: (i) board composition, (ii) ownership structure, and (iii) audit committee provide the basis for discussion. The results suggest that blockholders' ownership, government ownership and audit committee are the explanatory variables that could have significant impact on voluntary intellectual capital disclosure by Egyptian companies, whereas board independence, and management ownership has no impact on IC disclosure. Additionally, firm size and leverage do influence IC disclosure levels in Egyptian companies. The survey results may assist regulators to understand the impact of corporate governance factors on companies' IC voluntary disclosure levels and thereby help them specify ways to regulate disclosure on IC in an attempt to improve the quality of information disclosed to stakeholders.

Download or read book Business Technology and Knowledge Management in Asia Trends and Innovations written by Ordóñez de Pablos, Patricia and published by IGI Global. This book was released on 2012-12-31 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book highlights the efforts and developments in the fields of Asian studies as well as its intentional role in IT and management within the constant growing business market"--Provided by publisher.