Intellectual Capital Disclosure Practices – A Study of Selected Indian Companies

The paper aims to examine the extent of intellectual capital disclosures (ICD) in annual reports of Indian companies. Content analysis method is used to study the disclosure practices of top 100 companies selected on the basis of market capitalization from BSE 500 Index. Study found that extent of ICD in annual reports of selected Indian companies is not much high. Highest disclosures are found from the category of external capital, followed by human capital. Study could not establish any impact of age on ICD whereas firm size and industry group are found as significant determinants of ICD.