The Comparison Of Intellectual Capital Disclosure: Evidence From Pharmaceutical Company In Southest Asian Countries

DOI

10.2991/icigr-17.2018.11How to use a DOI?

Keywords

intellectual capital, content analysis, intellectual capital disclosure, pharmaceutical company

Abstract

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.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - 10.2991/icigr-17.2018.11
ID  - Hermawan2018/01
ER  -