The Comparison Of Intellectual Capital Disclosure: Evidence From Pharmaceutical Company In Southest Asian Countries
Sigit Hermawan, Lia Debby Milanetty
Available Online January 2018.
- https://doi.org/10.2991/icigr-17.2018.11How to use a DOI?
- intellectual capital, content analysis, intellectual capital disclosure, pharmaceutical company
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Sigit Hermawan AU - Lia Debby Milanetty PY - 2018/01 DA - 2018/01 TI - The Comparison Of Intellectual Capital Disclosure: Evidence From Pharmaceutical Company In Southest Asian Countries BT - Proceedings of the 1st International Conference on Intellectuals' Global Responsibility (ICIGR 2017) PB - Atlantis Press SP - 45 EP - 49 SN - 2352-5398 UR - https://doi.org/10.2991/icigr-17.2018.11 DO - https://doi.org/10.2991/icigr-17.2018.11 ID - Hermawan2018/01 ER -