{"id":"https://openalex.org/W2897981900","doi":"https://doi.org/10.1108/jibr-01-2017-0011","title":"IC disclosure practices in India using a comprehensive disclosure framework: A study of knowledge-based companies","display_name":"IC disclosure practices in India using a comprehensive disclosure framework: A study of knowledge-based companies","publication_year":2018,"publication_date":"2018-10-08","ids":{"openalex":"https://openalex.org/W2897981900","doi":"https://doi.org/10.1108/jibr-01-2017-0011","mag":"2897981900"},"language":"en","primary_location":{"id":"doi:10.1108/jibr-01-2017-0011","doi":"https://doi.org/10.1108/jibr-01-2017-0011","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jibr-01-2017-0011","pdf_url":null,"source":{"id":"https://openalex.org/S136286870","display_name":"Journal of Indian Business Research","issn_l":"1755-4195","issn":["1755-4195","1755-4209"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core","jufo-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Indian Business Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031415846","display_name":"Santi Gopal Maji","orcid":"https://orcid.org/0000-0001-7399-2344","observed_orcids":["https://orcid.org/0000-0001-7399-2344"]},"institutions":[{"id":"https://openalex.org/I197465736","display_name":"North Eastern Hill University","ror":"https://ror.org/055m2tx54","country_code":"IN","type":"education","lineage":["https://openalex.org/I197465736"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Santi Gopal Maji","raw_affiliation_strings":["Department of Commerce, North Eastern Hill University, Shillong, Meghalaya, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Commerce, North Eastern Hill University, Shillong, Meghalaya, India","institution_ids":["https://openalex.org/I197465736"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5045529600","display_name":"Mitra Goswami","orcid":"https://orcid.org/0000-0002-3964-2161","observed_orcids":["https://orcid.org/0000-0002-3964-2161"]},"institutions":[{"id":"https://openalex.org/I164861460","display_name":"Manipal Academy of Higher Education","ror":"https://ror.org/02xzytt36","country_code":"IN","type":"education","lineage":["https://openalex.org/I164861460"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Mitra Goswami","raw_affiliation_strings":["Department of Commerce, Manipal Academy of Higher Education, Manipal, Karnataka, India"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Commerce, Manipal Academy of Higher Education, Manipal, Karnataka, India","institution_ids":["https://openalex.org/I164861460"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.3303,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.72764877,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"10","issue":"4","first_page":"345","last_page":"363"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/intellectual-capital-disclosure","display_name":"intellectual capital disclosure","score":0.9760000109672546},{"id":"https://openalex.org/keywords/disclosure-index","display_name":"disclosure index","score":0.8579999804496765},{"id":"https://openalex.org/keywords/knowledge-based-firms","display_name":"knowledge-based companies","score":0.75},{"id":"https://openalex.org/keywords/process-capital","display_name":"process capital","score":0.5619999766349792},{"id":"https://openalex.org/keywords/relational-capital","display_name":"relational capital","score":0.9800000190734863},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.7620000243186951},{"id":"https://openalex.org/keywords/market-capitalization","display_name":"market capitalization","score":0.7630000114440918},{"id":"https://openalex.org/keywords/pharmaceutical-companies","display_name":"pharmaceutical companies","score":0.7639999985694885},{"id":"https://openalex.org/keywords/engineering-firms","display_name":"engineering firms","score":0.9430000185966492},{"id":"https://openalex.org/keywords/indian-listed-firms","display_name":"Indian listed companies","score":0.4860000014305115}],"concepts":[{"id":"https://openalex.org/C2780838347","wikidata":"https://www.wikidata.org/wiki/Q1329252","display_name":"Intellectual capital","level":2,"score":0.8399826288223267},{"id":"https://openalex.org/C2776050585","wikidata":"https://www.wikidata.org/wiki/Q7439360","display_name":"Scrutiny","level":2,"score":0.7719806432723999},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.7099528312683105},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6869006752967834},{"id":"https://openalex.org/C2779445257","wikidata":"https://www.wikidata.org/wiki/Q7310710","display_name":"Relational capital","level":3,"score":0.6722312569618225},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6665228605270386},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4398791790008545},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2253238558769226},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08322939276695251},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0770125687122345},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/jibr-01-2017-0011","doi":"https://doi.org/10.1108/jibr-01-2017-0011","is_oa":false,"landing_page_url":"https://doi.org/10.1108/jibr-01-2017-0011","pdf_url":null,"source":{"id":"https://openalex.org/S136286870","display_name":"Journal of Indian Business Research","issn_l":"1755-4195","issn":["1755-4195","1755-4209"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","cwts-core","jufo-1","poland-40","russia-white-list-2"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Indian Business Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":56,"referenced_works":["https://openalex.org/W166800363","https://openalex.org/W207353476","https://openalex.org/W1512719523","https://openalex.org/W1515834144","https://openalex.org/W1526245674","https://openalex.org/W1559673323","https://openalex.org/W1586209839","https://openalex.org/W1625317379","https://openalex.org/W1772507568","https://openalex.org/W1781747802","https://openalex.org/W1965089785","https://openalex.org/W1966069023","https://openalex.org/W1966325659","https://openalex.org/W1966745205","https://openalex.org/W1968805985","https://openalex.org/W1985850164","https://openalex.org/W2005912262","https://openalex.org/W2008502634","https://openalex.org/W2009137705","https://openalex.org/W2014124368","https://openalex.org/W2017774732","https://openalex.org/W2017888521","https://openalex.org/W2030764082","https://openalex.org/W2037428999","https://openalex.org/W2039510180","https://openalex.org/W2039758992","https://openalex.org/W2044666042","https://openalex.org/W2046178531","https://openalex.org/W2052071843","https://openalex.org/W2054078903","https://openalex.org/W2059826856","https://openalex.org/W2064467569","https://openalex.org/W2071768430","https://openalex.org/W2071782713","https://openalex.org/W2084707948","https://openalex.org/W2087085253","https://openalex.org/W2095707095","https://openalex.org/W2096402531","https://openalex.org/W2100745909","https://openalex.org/W2101761883","https://openalex.org/W2108065791","https://openalex.org/W2110137116","https://openalex.org/W2122055938","https://openalex.org/W2122661166","https://openalex.org/W2128268974","https://openalex.org/W2130830740","https://openalex.org/W2151291049","https://openalex.org/W2462909006","https://openalex.org/W2463534238","https://openalex.org/W2561889216","https://openalex.org/W2730352463","https://openalex.org/W2752617332","https://openalex.org/W2907083707","https://openalex.org/W2969216061","https://openalex.org/W3121876454","https://openalex.org/W3122859634"],"related_works":["https://openalex.org/W4220816848","https://openalex.org/W4391982254","https://openalex.org/W2741574166","https://openalex.org/W74189964","https://openalex.org/W4289743148","https://openalex.org/W1586209839","https://openalex.org/W2750045902","https://openalex.org/W4406471360","https://openalex.org/W4237781866","https://openalex.org/W4287322231"],"abstract_inverted_index":{"Purpose":[0],"This":[1,224,272],"paper":[2,225,276],"aims":[3],"to":[4,8,70,85,170,177,243,258],"address":[5],"the":[6,10,19,73,79,87,109,124,131,164,171,179,187,205,238,244,248,256,260,264,274,278],"need":[7],"modify":[9],"existing":[11,239,245],"intellectual":[12],"capital":[13,174,185],"(IC)":[14],"disclosure":[15,20,31,100,139,155,207,230,286],"frameworks":[16,110,240],"and":[17,55,95,130,197,235,266],"examines":[18],"practices":[21],"of":[22,44,65,81,91,108,135,142,145,193,209,237,250,263],"Indian":[23,279],"knowledge-based":[24],"companies":[25,48],"by":[26],"using":[27],"a":[28,63,143,251,283],"comprehensive":[29,252],"IC":[30,88,99,154,206,229,285,297],"index":[32,101,140,231,287],"that":[33,115,204],"has":[34,102,126,201,226],"been":[35,60,103,202],"developed":[36,104,227],"in":[37,112,160,277,281],"this":[38],"study.":[39],"Design/methodology/approach":[40],"The":[41,138,152],"annual":[42],"reports":[43],"30":[45],"listed":[46],"knowledge-intensive":[47],"from":[49,68],"two":[50],"sectors":[51],"\u2013":[52,58],"pharmaceutical":[53],"sector":[54,57],"engineering":[56],"have":[59],"analysed":[61],"for":[62,295],"period":[64],"five":[66],"years":[67],"2010-2011":[69],"2014-2015.":[71],"Additionally,":[72],"sample":[74],"firms":[75,92,194,210,218],"were":[76],"ranked":[77],"on":[78,118,291],"basis":[80],"market":[82,269],"capitalisation":[83],"(MC)":[84],"examine":[86],"reporting":[89,161,298],"practice":[90,162],"with":[93,211,219],"high":[94,196,212],"low":[96,198,220],"MC.":[97,221],"An":[98],"through":[105,232],"comparative":[106],"analysis":[107,234],"used":[111],"three":[113],"studies":[114],"is":[116,175,186,273,288],"based":[117,290],"Bukhet":[119,292],"al.\u2019s":[120],"(2001)":[121],"classification.":[122],"Further,":[123],"study":[125,166],"also":[127],"considered":[128],"intangibles":[129],"related":[132],"non-financial":[133],"indicators":[134],"MERITUM":[136],"guidelines.":[137],"consists":[141],"total":[144],"69":[146],"items":[147],"encompassing":[148],"six":[149],"components.":[150],"Findings":[151],"overall":[153],"trend":[156],"showed":[157],"an":[158,228],"increase":[159],"over":[163],"five-year":[165],"period.":[167],"With":[168],"respect":[169],"components,":[172],"process":[173],"found":[176],"be":[178],"most":[180],"disclosed":[181,189],"component":[182],"while":[183],"relational":[184],"least":[188],"component.":[190],"After":[191],"categorisation":[192],"into":[195],"MC,":[199],"it":[200],"observed":[203],"scores":[208],"MC":[213],"are":[214],"significantly":[215],"higher":[216],"than":[217],"Practical":[222],"implications":[223],"careful":[233],"scrutiny":[236],"which":[241,282],"contributes":[242],"literature.":[246],"Likewise,":[247],"use":[249],"framework":[253,294],"can":[254],"aid":[255],"investors":[257],"know":[259],"true":[261],"value":[262],"firm":[265],"make":[267],"proper":[268],"decisions.":[270],"Originality/value":[271],"first":[275],"context":[280],"modified":[284],"framed":[289],"al.(2001)":[293],"examining":[296],"practices.":[299]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-12T12:28:57.059296","created_date":"2018-10-26T00:00:00"}