Intellectual Capital Disclosure Practices in Emerging Economies

OYINDAMOLA OLUSEGUN EKUNDAYO 1
DR. MUNIR SHEHU MASHI 2
PROF. KABIRU ISA DANDAGO 3

1 Department of Accounting, Federal University Dutsinma, Katsina State
2 Department of Business Management, Federal University Dutsinma, Katsina State
3 Department of Accounting, Bayero University Kano, Kano State

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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