Intellectual Capital Disclosures: In Bangladeshi Ready-made Garments Sector Status and Trend
This paper explores company-wise intellectual capital disclosures (ICDs) to provide an understanding of the intellectual capital reporting (ICR) practices in Bangladeshi Ready-made garments (RMG) firms. It investigates the extent and qualitative characteristics of Intellectual Capital (IC) disclosures made by listed RMG firms. Data were collected through a content analysis of the annual reports of 30 RMG firms listed in Dhaka Stock Exchange (DSE) from 2015 to 2017. The content analysis was performed by IC categories and dimensions. There are two main limitations specific to this study. The study’s sample is limited due to its concentration on a particular industry. This study should not be treated as a generalized scenario of IC reporting in Bangladesh. The paper sheds a light on the need for enhancing broad competencies of the RMG industry in managing, measuring and reporting IC in Bangladesh and the impending response from the regulatory body for ensuring consistency in IC reporting.
(PDF) Intellectual capital Disclosures by Readymade garment sector of BD. Available from: https://www.researchgate.net/publication/325194549_Intellectual_capital_Disclosures_by_Readymade_garment_sector_of_BD [accessed Mar 29 2019].