...Mohammad Nurunnabi; Monirul Hossain; Hossain Purpose The purpose of this paper is to examine the intellectual capital reporting (ICR) practices of listed non‐financial companies in Bangladesh as an example of a South Asian developing country, and to empirically investigate some company...

... in a developing country context. Design/methodology/approach Using the technique of content analysis, three years of annual reports of 32 leading manufacturing and service sector companies listed on the Dhaka Stock Exchange (DSE), selected on the basis of the market capitalization, were examined to identify...