An empirical investigation and users' perceptions on intellectual capital reporting in banks: Evidence from Bangladesh
Journal of Human Resource Costing & Accounting
ISSN: 1401-338X
Article publication date: 6 April 2010
Abstract
Purpose
The purpose of this paper is to report the findings of a study of intellectual capital (IC) reporting by private commercial banks in the developing economy of Bangladesh, together with the perceptions of a range of stakeholders' with respect to such disclosures.
Design/methodology/approach
The paper was informed by the results of a study carried out in relation to Bangladeshi banks. Initially, the annual reports of 20 selected banking institutions listed on the Dhaka Stock Exchange were subjected to a content analysis exercise. A questionnaire survey was subsequently conducted to explore stakeholders' perceptions about the practice of IC disclosure within this sector.
Findings
The findings in the paper indicate that the managements of Bangladeshi commercial banks are not currently enthusiastic about the necessity for such voluntary disclosure activity. The key focus for IC reporting is on human capital elements. Stakeholders' are in favour of such reporting across a wider range of IC items than is currently disclosed.
Research limitations/implications
The results of these exploratory studies can be used by researchers to explore further the different types of IC reporting initiatives pursued across a wider spectrum of industries and any differences in users perceptions by industry, as well as over time.
Originality/value
The paper contributes to the IC literature by presenting empirical evidence on IC disclosures and users' perceptions about such practices in the context of the Bangladeshi banking sector.
Keywords
Citation
Khan, H. and Ali, M. (2010), "An empirical investigation and users' perceptions on intellectual capital reporting in banks: Evidence from Bangladesh", Journal of Human Resource Costing & Accounting, Vol. 14 No. 1, pp. 48-69. https://doi.org/10.1108/14013381011039799
Publisher
:Emerald Group Publishing Limited
Copyright © 2010, Emerald Group Publishing Limited