Researching the Research on Disclosure of Intellectual Capital

Mehrotra, Vandana; Malhotra, Amarjeet Kaur

doi:10.5958/2249-7307.2015.00196.6

Cited by 2 publications

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“…Manner in which the information related to intellectual capital is reported is also of importance. Some authors explored that the most of the reported intellectual capital attributes are expressed in discursive form (Sen and Sharma, 2013; Mehrotra and Malhotra, 2015; Birari, 2015; Razak and Tobiagi, 2016). The authors conclude that there is a need of uniformity and standardisation in reporting the information on intellectual capital.…”

Section: Background Of the Studymentioning

confidence: 99%

Intellectual capital disclosures in an emerging economy: status and trends

Sharma

Dharni

2017

JIC

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Purpose The purpose of this paper is to study the status and trend of intellectual capital disclosures by selected companies in India. Three categories of intellectual capital disclosures across six industry groups were measured. The relation of the three categories of disclosures, i.e. human capital, relational capital and structural capital disclosures with the measures of organisational performance such as sales, R&D, R&D intensity, net profit and export intensity has also been studied. Design/methodology/approach Based on National Industrial Classification 2008, six sectors, namely pharmaceutical, basic metals, industrial manufacturing, energy, financial services and information technology were included in the study and 20 companies were selected from each sector based on the availability of data from 2004-2005 to 2013-2014, thus, making a sample of 1,200 firm-years. For collecting the data, a list of keywords related to various dimensions of intellectual capital was prepared and the count of keywords was searched in the annual reports of the companies. Findings Significant and positive trend coefficients were found in the majority of the sectors. Analysis revealed that trend coefficients differed across various sectors indicating the presence of sector specificity. Results of trend analysis reveal that structural capital-related disclosures have stagnated in case of pharmaceutical sector after hitting the peak. Significant variations were found across sectors in terms of all three types of intellectual capital disclosures. Results of study empirically support the fact that intellectual capital disclosures tend to increase with size of the organisation. Research limitations/implications As data have been collected from annual reports of the companies, the accuracy of the findings is limited to the accuracy of the reported data. Originality/value The study is an original piece of work. This study provides an insight into the disclosure trend of intellectual capital in an emerging economy.

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Section: Background Of the Studymentioning

confidence: 99%

Intellectual capital disclosures in an emerging economy: status and trends

Sharma

Dharni

2017

JIC

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“…In addition to physical capital, intellectual capital enhances firm performance (Dzenopoljac et al , 2017; Miyagawa et al , 2013; Hierman and Clarysse, 2007; Oliver and Fumas, 2011; Garcia-Meca et al , 2005). Literature has suggested a tendency of meager intellectual capital reporting on the part of Indian companies (Mehrotra and Malhotra, 2015; Birari, 2015; Sen and Sharma, 2013; Ragini, 2012).…”

Section: Study Background and Hypotheses Formulationmentioning

confidence: 99%

Trends and relationship among intellectual capital disclosures, patent statistics and firm performance in Indian manufacturing sector

Dharni¹,

Jameel²

2021

JIC

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PurposeThis study highlights the trends of qualitative intellectual capital disclosures and patent statistics in the Indian manufacturing context by considering the numerous patent applications, patent grants, forward citations and backward citations. Furthermore, the study investigates the relation among qualitative disclosures, patent statistics and firm performance.Design/methodology/approachAll manufacturing companies of CNX 500 Index of National Stock Exchange of India Limited are considered. Based on data availability, 243 manufacturing firms spanning across seven major manufacturing sectors are included. Secondary data were obtained from the annual report of companies and patent databases from 2004 to 2005 to 2013–2014, generating a sample of 2,430 firm years. Content analysis and citation analysis are used for collecting the relevant data.FindingsOverall, the study results indicated increasing trends for all types of intellectual capital disclosures. Similar trends are observed for patent applications and patent grants, indicating a surge in patenting activities across the manufacturing sector. However, increasing trends in patenting activities are not reflected for forward and backward citations. In addition, significant differences in means and trend coefficients for qualitative disclosures and patent statistics indicated industry specificity within the Indian manufacturing sector. Furthermore, industry specificity is observed when translating intellectual capital to firm performance. The measure of firm performance, that is, Tobin's Q, is having a significant positive association with qualitative disclosures and patent statistics.Research limitations/implicationsAs the study is based on secondary data, its accuracy is limited by the accuracy of the data sources such as the annual reports of companies and patent databases.Practical implicationsThe study findings imply that policymakers should devise and execute sector-specific policy interventions. Moreover, managers and policymakers should emphasize the qualitative aspect of patenting activities.Originality/valueThe study is an original work that highlights the trends in qualitative disclosures in the Indian manufacturing context. The value relevance of intellectual capital and patent statistics has been established.

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Researching the Research on Disclosure of Intellectual Capital

Cited by 2 publications

References 0 publications

Intellectual capital disclosures in an emerging economy: status and trends

Intellectual capital disclosures in an emerging economy: status and trends

Trends and relationship among intellectual capital disclosures, patent statistics and firm performance in Indian manufacturing sector

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