Intellectual Capital and Business Performance. An Empirical Investigation

      Аннотация: The book has been mainly divided into eight sections. First section includes objectives and hypothesis of the study. It also discusses the sample and the methodology used in the study. The second, third, fourth and fifth sections cover the major findings of the study. The second section covers the literature related to the intellectual capital. The third section is for the comparison of Indian accounting standards for intangible assets with the accounting standard (intangible assets 38) covered by IFRS. The fourth chapter deals with the measuring intellectual capital efficiency and its impact on the performance of the Indian companies. The fifth chapter includes voluntary disclosure of intellectual capital in the annual reports of the companies. The sixth chapter analyses the awareness and reasons for the disclosure or non-disclosure of the intellectual capital in the annual reports of the Indian companies. The last section provides the summary and conclusion and recommendations of the future research in the financial reporting of intellectual capital in general and particularly in India.

Ключевые слова: Disclosure, Harmonization, India, intellectual capital, Finacial performance