Trends and Progress in Research on Intellectual Capital Disclosures in the Indian Context
| Vol-3 | Issue-07 | July 2018 | Published Online: 05 July 2018 PDF ( 327 KB ) | ||
| DOI: https://doi.org/10.5281/zenodo.1305350 | ||
| Author(s) | ||
Dr. D. Kavitha
1;
Dr. B. Uma Maheswari
2
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1Assistant Professor, PSG Institute of Management, Coimbatore (India) 2Assistant Professor, PSG Institute of Management, Coimbatore (India) |
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| Abstract | ||
Intellectual capital is essential to enable firms to remain competitive. It represents the future earning potential of the company and is of great value to investors, analysts and stockholders. In India, the disclosure of intellectual capital is at a nascent stage and so it the research related to intellectual disclosure. This paper aims to examine the research examining intellectual disclosure in the Indian context and identifies avenues for research in the domain. |
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| Keywords | ||
| Intellectual capital, intellectual disclosure, Economic growth, Business environment | ||
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