IC disclosure practices in India using a comprehensive disclosure framework


IC disclosure practices in India using a comprehensive disclosure framework is a scholarly work, published in 2018 in ''Journal of Indian Business Research''. The main subjects of the publication include sample, accounting, financial statement, business, scrutiny, Relational capital, manicule, and intellectual capital. Additionally, the sample firms were ranked on the basis of market capitalisation (MC) to examine the IC reporting practice of firms with high and low MC.