The Comparison of Intellectual Capital Disclosure: Evidence from Pharmaceutical Company in Southest Asian Countries

Sigit, Hermawan (2021) The Comparison of Intellectual Capital Disclosure: Evidence from Pharmaceutical Company in Southest Asian Countries. Universitas Muhammadiyah Sidoarjo.

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Abstract

Intellectual Capital is very important for the company, yet has not widely known and widely utilized alsoits disclosure in the financial statements. This study aimed to analyze the disclosure of intellectual capital on a pharmaceutical company in Indonesia, Malaysia, and Singapore. This study used qualitative analysis technique by using content analysisand also the grounded theoryresearch. The results of this study stated that each company has made intellectual capitaldisclosurein the annual report. The disclosure of intellectual capital category on pharmaceutical company in Indonesia, Malaysia and Singapore is more into the structural capitalcategory.Although every company recognizes that human resources is an important resource for the company, but this is not supported by the disclosure in the annual report. While the pattern of disclosure of intellectual capital, companies tend to disclose intellectual capital in the form of discursive

Item Type:	Other
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Sigit Hermawan
Date Deposited:	28 Sep 2021 03:12
Last Modified:	28 Sep 2021 03:12
URI:	http://eprints.umsida.ac.id/id/eprint/8807

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