Intellectual Capital Reporting Practices: Evidence from Bangladesh

The study intends to investigate the level of awareness of Bangladeshi companies about intellectual capital and how disclosures are made in the annual reports. A content-based analysis of the complete annual reports of the 22 companies listed in the Dhaka Stock Exchange was carried out for the period of 2005-2006. Result shows that the companies do not have a positive approach in reporting and interpreting the IC as the nature of IC reporting is not ample. Secondly, the main areas of intellectual capital reporting focus on internal capital. Further, the results indicate that, Intellectual capital reporting is limited to qualitative form rather than in quantitative form.