The study examines the relationship between the corporate disclosure on intellectual capital and five firm characteristics namely size, leverage, profitability, age and industry type. The research uses a meta-analysis technique by taking 19 articles published between 2003 to 2013. In this way, this study integrates and accumulates the findings of prior studies. The research finds a significant relationship between intellectual capital disclosure and the independent variables: size, profitability and industry.

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The objective of this paper is to assess the information dealing with intellectual capital that firms disclose in presentations to sell-side analysts and the influences on these disclosures. Analysis of a sample of 257 reports from listed Spanish companies for 2000-2001 shows differences in disclosure levels by categories of intellectual capital. Companies usually report information regarding strategy, customers, and processes; information about research, development, and innovation is less often reported to financial analysts. Larger companies disclose higher levels of intellectual capital information, frequently outside presentations conducted after quarterly, half-year, or annual results announcements.

Perspectives on Intellectual Capital bridges the disciplinary gaps and facilitates knowledge transfer across disciplines, featuring views on intellectual capital from the fields of accounting, strategy, marketing, human resource management, operations management, information systems, and economics. It also offers interdisciplinary views on intellectual capital from the perspectives of public policy, knowledge management and epistemology. By analyzing the various perspectives, Editor Bernard Marr is able to present a truly comprehensive understanding of what intellectual capital is, including the "state of the art" thinking about it in each discipline, the common key trends, and the trajectories for future developments, learning, and practice. Contributors include many of the leading thinkers in their respective disciplines: Mie Augier and David Teece on the Economic Perspective, Bernard Marr and Goran Roos on the Strategy Perspective, Baruch Lev, Leandro Canibano, and Bernard Marr on the Accounting Perspective; Sudi Sudarsanam, Ghulam Sorwar, and Bernard Marr on the Finance Perspective; Jan Mourtisen, Per Nikolaj Bukh, and Bernard Marr on the Reporting Perspective; Lisa Fernstrom on the Marketing Perspective; Ulf Johanson on the HR Perspective; L. Martin Clotier and E. Richard Gold on the Legal Perspective; Partick H. Sullivan on the Intellectual Property Perspective; Giovanni Schiuma, Antonio Lerro, and Daniela Carlucci on the Interfirm Perspective; Ahmed Bounfour and Leif Edvinsson on the Public Policy Perspective; J-C Spender and Bernard Marr on a Knowledge-Based Perspective; Goran Roos on An Epistemology Perpsective. Foreword by Robert Grant. Bernard Marr is a Research Fellow in the Centre for Business Performance at Cranfield School of Management, UK, and Visiting Professor, University of Basilicata, Italy.

Globalization and rapid technological development have created the lot of changes in the different sects of human life, including business sector. One of it is that traditional accounting and reporting practices couldn't explain the exact status of the business because of increasing importance of intangible assets rather than tangible. As an evidence for this, researchers have identified the growing disparity between book value and market value of the company. Hence, this paper is an effort to identify the determinant of Intellectual capital disclosure which is firm-specific in Indian context. As far IC concerned, it possesses a vital role because of as said before increasing disparity between market value and book value of companies. Literature are saying IC can explain or at least can reduce this disparity. This study has chosen leading pharmaceutical companies included in Pharma sector. For this study, annual reports of a sample of 10 companies from NSE Pharma Index are analyzed over a three-year period from 2015-2017. Content analysis has been applied to calculate Intellectual Capital Disclosure score and Regression models are used to examine the relationship between IC disclosure and the selected variables. Results reveal that IC disclosure in Indian pharmaceutical sector is increasing year by year. While considering multiple regression analysis, the age of the company and number of independent directors are showing a significant positive relationship with Intellectual Capital disclosure. In other hand, variables such as value added intellectual coefficient (VAIC) and leverage, size of the firm and profitability are showing an insignificant relationship with IC disclosure.