...Qianyu Wang; Umesh Sharma; Howard Davey Purpose – The purpose of this paper is to examine the extent and quality of voluntary intellectual disclosures by information technology (IT) companies of China and India. Design/methodology/approach – The research method adopted for this study...

.... It is worth noting that India has not adopted IFRS. Mahesh Joshi can be contacted at: mahesh.joshi@rmit.edu.au © Emerald Group Publishing Limited 2012 Intellectual capital Disclosure Annual reports India Australia Content analysis Information technology Intellectual capital (IC...

... are higher than with any other combination. Implications of the results for developing more interactional models in evaluating IT investments and facilitating effective learning environments are discussed. © MCB UP Limited 2002 Information technology Autonomy Commitment Corporate culture...