Intellectual capital disclosure in India: content analysis of “TecK” firms

Purpose – The purpose of this paper is to study the extent of voluntary intellectual capital disclosers in India's emerging information, communication and technology sector and the relationship between the size of the firm and the extent of disclosures.Design/methodology/approach – Content analysis of the 30 technology, entertainment, communication and other knowledge (TecK) companies listed on the Bombay Stock Exchange is carried out. A list of intellectual capital (IC)‐related terms is searched for its presence or absence within the annual reports of these forms for the financial year 2005‐2006. The list of terms is determined based on the extensive survey of literature on content analysis and IC.Findings – The results find significantly small extent of IC disclosures in Indian firms. Information technology industries disclosures are more than any other sectors disclosures, closely followed by the telecommunication industry. Entertainment industry shows the minimal disclosures. There was no significant ...