{"id":"https://openalex.org/W3004880809","doi":"https://doi.org/10.13106/jafeb.2020.vol7.no2.119","title":"The Impact of Intellectual Capital Disclosure on Firm Performance: Empirical Evidence from Pharmaceutical and Chemical Industry of Bangladesh","display_name":"The Impact of Intellectual Capital Disclosure on Firm Performance: Empirical Evidence from Pharmaceutical and Chemical Industry of Bangladesh","publication_year":2020,"publication_date":"2020-02-04","ids":{"openalex":"https://openalex.org/W3004880809","doi":"https://doi.org/10.13106/jafeb.2020.vol7.no2.119","mag":"3004880809"},"language":"en","primary_location":{"id":"doi:10.13106/jafeb.2020.vol7.no2.119","doi":"https://doi.org/10.13106/jafeb.2020.vol7.no2.119","is_oa":true,"landing_page_url":"https://doi.org/10.13106/jafeb.2020.vol7.no2.119","pdf_url":"http://koreascience.or.kr:80/article/JAKO202014862060720.pdf","source":{"id":"https://openalex.org/S4210232956","display_name":"Journal of Asian Finance Economics and Business","issn_l":"2288-4637","issn":["2288-4637","2288-4645"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20"],"host_organization":"https://openalex.org/P4310319506","host_organization_name":"Korean Distribution Science Association","host_organization_lineage":["https://openalex.org/P4310319506"],"host_organization_lineage_names":["Korean Distribution Science Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of Asian Finance, Economics and Business","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"http://koreascience.or.kr:80/article/JAKO202014862060720.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5104021679","display_name":"Md. Musfiqur Rahman","orcid":"https://orcid.org/0009-0003-4520-5288","observed_orcids":["https://orcid.org/0009-0003-4520-5288"]},"institutions":[{"id":"https://openalex.org/I885507782","display_name":"East West University","ror":"https://ror.org/05p0tzt32","country_code":"BD","type":"education","lineage":["https://openalex.org/I885507782"]}],"countries":["BD"],"is_corresponding":false,"raw_author_name":"Md. Musfiqur RAHMAN","raw_affiliation_strings":["Lecturer, East West University, Bangladesh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lecturer, East West University, Bangladesh","institution_ids":["https://openalex.org/I885507782"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5033641276","display_name":"Raihan Sobhan","orcid":"https://orcid.org/0000-0003-2015-8035","observed_orcids":["https://orcid.org/0000-0003-2015-8035"]},"institutions":[{"id":"https://openalex.org/I205746353","display_name":"University of Dhaka","ror":"https://ror.org/05wv2vq37","country_code":"BD","type":"education","lineage":["https://openalex.org/I205746353"]}],"countries":["BD"],"is_corresponding":false,"raw_author_name":"Raihan SOBHAN","raw_affiliation_strings":["Department of Accounting and Information Systems, University of Dhaka, Bangladesh","Department of Accounting and Information Systems Nilkhet Road, Dhaka 1000, Bangladesh]","Dept. of Accounting & Information Systems, University of Dhaka, Bangladesh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Information Systems, University of Dhaka, Bangladesh","institution_ids":["https://openalex.org/I205746353"]},{"raw_affiliation_string":"Department of Accounting and Information Systems Nilkhet Road, Dhaka 1000, Bangladesh]","institution_ids":[]},{"raw_affiliation_string":"Dept. of Accounting & Information Systems, University of Dhaka, Bangladesh","institution_ids":["https://openalex.org/I205746353"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5029971458","display_name":"Md. Shafiqul Islam","orcid":"https://orcid.org/0000-0003-0778-9860","observed_orcids":["https://orcid.org/0000-0003-0778-9860"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Md. Shafiqul ISLAM","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":500,"currency":"USD","value_usd":500},"apc_paid":{"value":500,"currency":"USD","value_usd":500},"fwci":4.0145,"has_fulltext":true,"cited_by_count":34,"citation_normalized_percentile":{"value":0.9339523,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":98},"biblio":{"volume":"7","issue":"2","first_page":"119","last_page":"129"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":1.0,"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":1.0,"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/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.0,"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":0.0,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/intellectual-capital-disclosure","display_name":"intellectual capital disclosure","score":0.9980000257492065},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.9919999837875366},{"id":"https://openalex.org/keywords/pharmaceutical-industry","display_name":"pharmaceutical industry","score":0.9750000238418579},{"id":"https://openalex.org/keywords/chemical-industry","display_name":"chemical industry","score":0.9990000128746033},{"id":"https://openalex.org/keywords/bangladesh","display_name":"Bangladesh","score":0.453000009059906},{"id":"https://openalex.org/keywords/human-capital-disclosure","display_name":"human capital disclosure","score":0.796999990940094},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9079999923706055},{"id":"https://openalex.org/keywords/return-on-equity","display_name":"return on equity","score":0.9950000047683716},{"id":"https://openalex.org/keywords/mandatory-disclosure-regulation","display_name":"mandatory disclosure regulation","score":0.6240000128746033}],"concepts":[{"id":"https://openalex.org/C2780838347","wikidata":"https://www.wikidata.org/wiki/Q1329252","display_name":"Intellectual capital","level":2,"score":0.8389019966125488},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7245311737060547},{"id":"https://openalex.org/C2780148112","wikidata":"https://www.wikidata.org/wiki/Q1432581","display_name":"Proxy (statistics)","level":2,"score":0.6358283758163452},{"id":"https://openalex.org/C2779313860","wikidata":"https://www.wikidata.org/wiki/Q7625013","display_name":"Structural capital","level":5,"score":0.5889115333557129},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4965248703956604},{"id":"https://openalex.org/C2779652045","wikidata":"https://www.wikidata.org/wiki/Q507443","display_name":"Pharmaceutical industry","level":2,"score":0.42800575494766235},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.4134942591190338},{"id":"https://openalex.org/C2776943663","wikidata":"https://www.wikidata.org/wiki/Q165687","display_name":"Human capital","level":2,"score":0.34458041191101074},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.20688951015472412},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.20075544714927673},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.18539392948150635},{"id":"https://openalex.org/C63545947","wikidata":"https://www.wikidata.org/wiki/Q10958910","display_name":"Individual capital","level":4,"score":0.14054659008979797},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.07730761170387268},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","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},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C98274493","wikidata":"https://www.wikidata.org/wiki/Q128406","display_name":"Pharmacology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.13106/jafeb.2020.vol7.no2.119","doi":"https://doi.org/10.13106/jafeb.2020.vol7.no2.119","is_oa":true,"landing_page_url":"https://doi.org/10.13106/jafeb.2020.vol7.no2.119","pdf_url":"http://koreascience.or.kr:80/article/JAKO202014862060720.pdf","source":{"id":"https://openalex.org/S4210232956","display_name":"Journal of Asian Finance Economics and Business","issn_l":"2288-4637","issn":["2288-4637","2288-4645"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20"],"host_organization":"https://openalex.org/P4310319506","host_organization_name":"Korean Distribution Science Association","host_organization_lineage":["https://openalex.org/P4310319506"],"host_organization_lineage_names":["Korean Distribution Science Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of Asian Finance, Economics and Business","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.13106/jafeb.2020.vol7.no2.119","doi":"https://doi.org/10.13106/jafeb.2020.vol7.no2.119","is_oa":true,"landing_page_url":"https://doi.org/10.13106/jafeb.2020.vol7.no2.119","pdf_url":"http://koreascience.or.kr:80/article/JAKO202014862060720.pdf","source":{"id":"https://openalex.org/S4210232956","display_name":"Journal of Asian Finance Economics and Business","issn_l":"2288-4637","issn":["2288-4637","2288-4645"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["poland-20"],"host_organization":"https://openalex.org/P4310319506","host_organization_name":"Korean Distribution Science Association","host_organization_lineage":["https://openalex.org/P4310319506"],"host_organization_lineage_names":["Korean Distribution Science Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Journal of Asian Finance, Economics and Business","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3004880809.pdf","grobid_xml":"https://content.openalex.org/works/W3004880809.grobid-xml"},"referenced_works_count":38,"referenced_works":["https://openalex.org/W1515834144","https://openalex.org/W1524636298","https://openalex.org/W1542636756","https://openalex.org/W1559673323","https://openalex.org/W1579631653","https://openalex.org/W1591336977","https://openalex.org/W1625317379","https://openalex.org/W1804454143","https://openalex.org/W1862416597","https://openalex.org/W1933160873","https://openalex.org/W2005912262","https://openalex.org/W2008738679","https://openalex.org/W2011890663","https://openalex.org/W2046997108","https://openalex.org/W2054039044","https://openalex.org/W2063503849","https://openalex.org/W2064467569","https://openalex.org/W2092755495","https://openalex.org/W2095299437","https://openalex.org/W2099922215","https://openalex.org/W2100261457","https://openalex.org/W2101966324","https://openalex.org/W2162071038","https://openalex.org/W2169520690","https://openalex.org/W2216038183","https://openalex.org/W2249839863","https://openalex.org/W2402667038","https://openalex.org/W2486606432","https://openalex.org/W2600516208","https://openalex.org/W2732532598","https://openalex.org/W2903525234","https://openalex.org/W2939457361","https://openalex.org/W2939924635","https://openalex.org/W2997167639","https://openalex.org/W3121722724","https://openalex.org/W3124567053","https://openalex.org/W3125795626","https://openalex.org/W7037411764"],"related_works":["https://openalex.org/W3049131964","https://openalex.org/W2939457361","https://openalex.org/W2612693981","https://openalex.org/W7111344241","https://openalex.org/W4289743148","https://openalex.org/W4406471360","https://openalex.org/W6911118402","https://openalex.org/W7221538070","https://openalex.org/W3132311767","https://openalex.org/W2606574055"],"abstract_inverted_index":{"The":[0,107,155],"main":[1],"purpose":[2],"of":[3,11,25,73,87,125,133,160,180],"this":[4,28,77,126],"study":[5,46,108,127,156],"is":[6,81,96],"to":[7,83,98,196],"examine":[8],"the":[9,20,48,70,85,100,131,158,167,176,183],"impact":[10],"intellectual":[12,49,90,162],"capital":[13,50,91,137,140,144,163],"disclosure":[14,51,88,145,164],"(ICD)":[15],"on":[16,60,64,191],"firm":[17,74,105,119,153],"performance":[18],"in":[19,182],"pharmaceutical":[21,32],"and":[22,33,43,57,62,92,104,113,118,142,149,178],"chemical":[23,34],"industry":[24],"Bangladesh.":[26],"In":[27,76],"study,":[29,78],"21":[30],"listed":[31],"companies":[35],"have":[36,66],"been":[37,67],"selected":[38],"as":[39,69],"sample":[40],"for":[41,170],"2016":[42],"2017.":[44],"This":[45,173],"used":[47,68,97],"index":[52],"developed":[53],"by":[54,166],"Rahman,":[55],"Sobhan,":[56],"Islam.":[58],"Return":[59],"assets":[61],"return":[63],"equity":[65],"proxy":[71],"variable":[72],"performance.":[75,106,120,154,199],"content":[79],"analysis":[80,95,124],"performed":[82],"assess":[84,99],"level":[86],"regarding":[89],"pooled":[93],"cross-sectional":[94],"relationship":[101,115],"between":[102,116],"ICD":[103,117,134,181,192],"has":[109],"found":[110],"a":[111],"positive":[112],"significant":[114],"Besides,":[121,186],"an":[122,161],"in-depth":[123],"shows":[128],"that":[129],"all":[130],"components":[132],"namely":[135],"internal":[136],"disclosure,":[138,141],"external":[139],"human":[143],"are":[146],"also":[147],"positively":[148],"significantly":[150],"associated":[151],"with":[152],"suggests":[157],"development":[159],"framework":[165],"regulatory":[168],"authority":[169],"mandatory":[171],"compliance.":[172],"will":[174,194],"improve":[175,197],"quality":[177],"quantity":[179],"annual":[184],"reports.":[185],"firms":[187],"should":[188],"more":[189],"emphasize":[190],"which":[193],"help":[195],"their":[198]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":8},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":7}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2020-02-14T00:00:00"}