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 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 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 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 ICBAE 2020 written by Bima Cinintya Pratama and published by European Alliance for Innovation. This book was released on 2020-10-15 with total page 1039 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2nd International Conference of Business, Accounting, and Economics (ICBAE) 2020 continued the agenda to bring together researcher, academics, experts and professionals in examining selected theme by applying multidisciplinary approaches. This conference is the second intentional conference held by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto and it is a bi-annual agenda of this faculty. In 2020, this event will be held in 5-6 August at Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto. The theme of the 2nd ICBAE UMP 2020 is “Economics Strength, Entrepreneurship, and Hospitality for Infinite Creativity Towards Sustainable Development Goals (SDGs)”. It is expected that this event may offer contribution for both academics and practitioners to conduct researches related with Business, Accounting, and Economics Related Studies. Each contributed paper was refereed before being accepted for publication. The double-blind peer reviewed was used in the paper selection.
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 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 Current Issues in Economics and Finance written by Bandi Kamaiah and published by Springer. This book was released on 2018-01-12 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses wide topics related to current issues in economic growth and development, international trade, macroeconomic and financial stability, inflation, monetary policy, banking, productivity, agriculture and food security. It is a collection of seventeen research papers selected based on their quality in terms of contemporary topic, newness in the methodology, and themes. All selected papers have followed an empirical approach to address research issues, and are segregated in five parts. Part one covers papers related to fiscal and price stability, monetary policy and economic growth. The second part contains works related to financial integration, capital market volatility and macroeconomic stability. Third part deals with issues related to international trade and economic growth. Part four covers topics related to productivity and firm performance. The final part discusses issues related to agriculture and food security. The book would be of interest to researchers, academicians as a ready reference on current issues in economics and finance.
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 ECIC2015 7th European Conference on Intellectual Capital written by Dr. Juan Gabriel Cegarra Navarro and published by Academic Conferences and publishing limited. This book was released on 2015 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: These proceedings represent the work of presenters at the 7th European Conference on Intellectual Capital (ECIC 2015). This year the conference is being hosted by The Technical University of Cartagena, Spain on the 9-10 April 2015. The Conference Co-Chairs are Dr. Eva Martinez Caro, Dr. María Eugenia Sánchez & Dr. David Cegarra Leiva from the Technical University of Cartagena and the Programme Chair is Dr. Juan Gabriel Cegarra Navarro also from the Technical University of Cartagena. The opening keynote address is by Constantin Bratianu, Bucharest University of Economic Studies, Romania on the topic of “A Dynamic Perspective on Intellectual Capital” Dr Scott Erickson from the School of Business, Ithaca College and Dr Helen Rothberg, Marist College, Poughkeepsie, USA will address the topic “Does intellectual capital have a role in making the big strategic decisions? On the second day of the conference Dr José Maria Viedma Marti from the Polytechnic University of Catalonia in Barcelona, Spain will talk about xxxx. The primary aim of this conference is to contribute to the further advancement of intellectual capital theory and practice. The conference provides a platform for presenting findings and ideas for the intellectual capital community and associated fields. The range of people, issues and the mix of approaches followed will ensure an interesting two days. 115 abstracts were received for this conference. After the double blind, peer review process there are 43 academic papers, 13 PhD papers and 2 Masters Research Papers and 1 Work In Progress Paper published in these Conference Proceedings. These papers represent truly global research from some xx different countries, including the Albania, Australia, Austria, Canada, Czech Republic, Espana, Finland, France, Germany, Hungary, Indonesia, Italy, Kazakhstan, Malaysia Netherlands, Nigeria, Pakistan, Portugal, Romania, Russia, Slovakia, Spain Thailand, United Arab Emirates, UK and the USA
Download or read book ICICKM 2018 15th International Conference on Intellectual Capital Knowledge Management Organisational Learning written by Prof. Shaun Pather and published by Academic Conferences and publishing limited. This book was released on 2018-11-29 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 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 The Status and Determinants of Intellectual Capital Disclosure in the Annual Reports of Listed Companies in New Zealand and Australia written by Wei Keong Chin and published by . This book was released on 2004 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book External Intellectual Capital Reporting written by Federica Ricceri and published by . This book was released on 2009 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study is motivated by a desire to extend the literature into investigations of crossborder comparisons of Intellectual Capital Disclosure practices. It is hoped that identifying differences in types of reporting and variations in reporting frequency will lead to a greater understanding of the reasons why some companies voluntarily report whilst others do not. Such an understanding holds the potential to guide all stakeholders - but principally policy-makers, creditors and investors - in giving prescriptions to firms over whom they have control or with whom they have dealings.The study is an empirical one and was conducted in two stages. The first stage involved an exploratory study of the voluntary disclosure levels for the 20 largest listed Australian companies in 1998. The second stage, conducted in 2002, was far more extensive and examined voluntary disclosure of IC attributes for 50 listed entities in Australia and 100 in Hong Kong. The effect on company size on IC disclosure was tested and compared against results in the extant literature.This study is the first to examine the voluntary reporting of IC attributes using Hong Kong and Australian data. It reveals that levels of disclosure are low. Further, the results indicate that, where there is disclosure, it is mainly presented in the form of qualitative information. Finally, the level of disclosure is positively related to company size, a finding that is consistent with the previous literature on voluntary reporting.
Download or read book ECIC 2013 Proceedings of the 5th European Conference on Intellectual Capital written by Lidia Garcia and published by Academic Conferences Limited. This book was released on 2013 with total page 626 pages. Available in PDF, EPUB and Kindle. Book excerpt:
