This paper propose is to find the Intangible Assets disclosure in Indian corporate sectors (information technology, transport equipment, FMCG and oil and gas). In this research found companies disclosed human capital more as compared to other like external capital, mandatory disclosure requirement and internal capital. Intangible assets disclosure was increased by Indian companies in every financial year (2006-07 to 2015-16). In attributing wise disclosure found number of employment, compensation of employee, intangible asset valuation, research project and distribution channels were most reported attribute which was disclosed by companies in their annual reports.
Keywords: Intangible Assets, content analysis
Gender 30 16.30 35 19.02 32 17.39 35 19.02 41 22.28 53 28.80 66 35.86 75 40.76 99 53.80 109 59.23
Professional qualification 63 34.23 61 33.15 65 35.32 60 32.60 61 33.15 62 33.69 61 33.15 64 34.78 66 35.86 67 36.41
Experience 109 59.23 105 57 114 61.95 108 58.69 109 59.23 106 57.60 105 57.06 108 58.69 116 63.04 115 62.5
Compensation 96 52.17 102 55.4 101 54.89 104 56.52 104 56.52 109 59.23 106 57.60 107 58.15 112 60.86 119 64.67
Training and
Development 73 39.67 75 40.7 80 43.4 81 44. 90 48.91 93 50.54 97 52.71 101 54.89 102 55.43 106 57.60
Work related
Knowledge 54 29.34 56 30.43 57 30.97 59 32.06 66 35.86 76 41.30 76 41.30 79 42.93 81 44.02 84 45.6
Entrepreneurship skill 49 26.63 56 30.43 58 31.52 66 35.86 65 35.32 65 35.32 71 38.58 72 39.13 76 41.30 80 43.4