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Browse Articles by "Finance"
Title: Corporate Disclosure of Intangibles: A Comparative Study of Practices among Indian, US, and Japanese Companies
Authors: Ragini
Issue/Year: Jul-2012
Section: Research
Abstract: This study examines the various disclosure practices of one hundred top Indian, US, and Japanese companies regarding intangibles for the period 2001-2005. The disclosure index that is used to disclose the type and extent of information on intangibles consisted of an extensive list of 180 items, including both mandatory as well as voluntary disclosure items. The countries under study show a significant improvement in their overall disclosure scores over the five year period.
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