Human and Intellectual Disclosure Practices of Indian Companies a Longitudinal Study

• Published in: Journal of commerce and accounting research Vol. 8; no. 3; p. 9
• Main Authors: Charumathi, B, Latha Ramesh
• Format: Journal Article
• Language: English
• Published: New Delhi Publishing India Group 01.07.2019
• Subjects: Disclosure; Financial reporting; Intellectual capital; Longitudinal studies

In the current era of knowledge oriented business, intellectual assets are to be valued as much as physical assets and the traditional financial reporting system did not keep pace with the growth of intangibles necessitating its disclosure voluntarily. To improve the usefulness of financial reportin...