Capital) in Annual reports of IT-ITES companies in Pune region
Author: Girish Adsule
Designation: seek Scholar, University of Pune
Co-author: Kavita Aher
Designation: Asst. Prof. SIMCA, Pune.
Co-author: Dr. Anil Nagtilak
Designation: Prof. SIBACA, Pune.
carry on for correspondence:
Sinhgad Institute of Managework forcet and Computer Applications, off west by pass pune-bangalore highway, Narhe Ambegaon, Pune.
Email: girishadsule@gmail.com
Mobile no.: 9823238879
snitch:
Business dynamics of the 21st century are more and more determined and driven by intellectual heavy(p) (IC) elements. The succeeding(a) drivers of any economy will no longer be capital, land or equipment (tangible assets), but people and their knowledge reservoir. A knowledge intensive organization leverages their know-how, innovation and reputation to strike success in the marketplace. Market participants, practitioners and regulators alike argue that on that point is an important need for greater investigation and understanding of IC revelations (or reporting) as the usefulness of financial information in explaining business firm profitability.
At present, disclosure of IC information, across the globe, is done by very few leading organizations purely on military volunteer basis. This study attempts to provide an insight into the narrative style of IC disclosures done by Indian corporations in IT-ITES sector in Pune region using content analysis of last one-third years annual reports. The result of this study shows that IC disclosure by these companies was almost negligible or they have halt disclosing it.
Keywords: Disclosure, Intellectual capital, Content analysis, information technology
INTRODUCTION:
All men by nature desire knowledge (Aristotle 384-322BC).
Although intellectual capital may be a...If you want to get a just essay, order it on our website: Orderessay
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