Intellectual Capital Disclosure Practices in Emerging Economies


Intellectual Capital Disclosure Practices in Emerging Economies

*Oyindamola Olusegun Ekundayo

**Prof. Kabiru Isa Dandago

***Dr. Munir Shehu Mashi

*Postgraduate Student, Department of Accounting, Bayero University Kano Tel.: 07030262114


**Department of Accounting, Bayero University Kano.

Tel: 08023360386


***Department of Business Management, Federal University Dutsinma

Tel.: 07013855162



This paper assesses the incidence of intellectual capital disclosure (consisting of human, structural and relational disclosures) around the world. Intellectual capital disclosure has in recent years gained importance as there has been a rapidly growing realization of its importance as a whole in the financial statements of organisations. The paper reviews previous works by various scholars and practitioners on intellectual capital disclosure across various countries while also examining its relevance and applications. Findings reveal that there has been  a consistently growing research   interest   in   intellectual   capital disclosure and its impact on the firms in emerging/developing countries. The paper concludes that disclosure of intellectual capital has been seen to further improve both the value and image of an organization; therefore, organisations in developing countries willing to enhance their corporate image should be involved in intellectual capital disclosure.

Keywords: Intellectual capital, Disclosure, Human capital, Structural capital, Relational capital, Emerging economies

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