AN INVESTIGATION OF INTELLECTUAL CAPITAL DISCLOSURE IN ANNUAL REPORTS Research Proposal

AN INVESTIGATION OF INTELLECTUAL CAPITAL DISCLOSURE IN ANNUAL REPORTS OF Saudi ARABIA FIRMS - Research Proposal ExampleFacilitating transformation in the traditional structure of annual reports might prove costly, and therefore the more pragmatic approach is to encourage voluntary IC disclosure in a companys annual reports. Based on the structural framework and objectives of a company, disclosure depends on corporate governance decision. New approach choose in presenting the annual reports to the readers should help stakeholders make proper value assessment through the companys mental capital (Li et al., 2008137).In order to bump into the goal of profit maximization through enhanced performance, intellectual resources of an organization play an indispensable role. The problem faced is the paucity of IC related reading in the annual reports of the four Saudi Arabian banks that have been selected for this paper. Since IC is not legally mandatory for inclusion in annual reports, th is component is alike considered as unaccounted capital (Abeysekera & Guthrie, 2005 151).This paper will focus on intellectual capital disclosure in annual reports of Saudi Arabia firms. The necessity of IC study is steadily gaining importance from profit seeking perspective. While details about financial data and physical factors of products are easily available in annual reports of companies, there is now growing demand for disclosure of IC information (Vandemaele et al., 2005 417). The objective of this paper is to rook how several banks in Saudi Arabia disclose intellectual capital in their annual reports. Further, this paper will explore the contribution of IC theory in the success and development of an organization.For the purpose of address the enquiry objectives, the research question of this paper is To what extent is intellectual capital is represented under different categories in the annual reports of Saudi Arabian banks? The purpose is to learn how human capital is d isplayed in four