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An empirical investigation and users' perceptions on intellectual capital reporting in banks Evidence from Bangladesh

An empirical investigation and users' perceptions on intellectual capital reporting in banks... 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Human Resource Costing & Accounting Emerald Publishing

An empirical investigation and users' perceptions on intellectual capital reporting in banks Evidence from Bangladesh

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Publisher
Emerald Publishing
Copyright
Copyright © 2010 Emerald Group Publishing Limited. All rights reserved.
ISSN
1401-338X
DOI
10.1108/14013381011039799
Publisher site
See Article on Publisher Site

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.

Journal

Journal of Human Resource Costing & Accounting – Emerald Publishing

Published: Apr 6, 2010

Keywords: Intellectual capital; Commercial banks; Bangladesh

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