...Khushdeep Dharni; Saddam Jameel Purpose This study highlights the trends of qualitative intellectual capital disclosures and patent statistics in the Indian manufacturing context by considering the numerous patent applications, patent grants, forward citations and backward citations. Furthermore...

...Ghassan H. Mardini; Fathia Elleuch Lahyani Purpose Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) and the three components within...

...Sarishma Sharma; Khushdeep Dharni Purpose The purpose of this paper is to study the status and trend of intellectual capital disclosures by selected companies in India. Three categories of intellectual capital disclosures across six industry groups were measured. The relation of the three...