Content Analysis of Reporting Intellectual Capital in Indian Pharmaceutical Industry
Abstract
Intellectual capital (IC) is becoming a major part of companies’ value in today’s knowledge-based economy. To manage and control IC requires companies to not only identify, but measure and report internally on IC. Intellectual capital reporting concept has been gaining increasing importance in the recent years. The purpose of this study is to present an analysis of the intellectual capital reporting among the Indian pharmaceutical companies. Content analysis technique was used to analyse intellectual capital reporting among the top 15 pharmaceutical companies in India. The analysis was done using the annual reports of these pharmaceutical companies for the year 2011-12. The analysis reveals that the intellectual capital reporting among Indian pharmaceutical companies is very low.
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