Intellectual Capital (IC) Disclosing Pattern of a Conventional Bank having Islamic Banking Window: Longitudinal Case Study
International Journal of Innovative Science and Research Technology(ISSN No:-2456-2165), Volume-4, Issue-12, December, 2019
8 Pages Posted: 1 Apr 2020
Date Written: December 31, 2019
Given the significance and importance of intellectual capital in knowledge-intensive firms like banks, it is important to know to what extent banks disclose intellectual capital information. It is expected that knowledge-intensive firms like banks will disclose more intellectual capital information. But in Bangladesh, we know very little about the extent of intellectual capital disclosure of conventional banks with Islamic window. That’s why this study aims to find the intellectual capital (IC) disclosing patterns of a conventional bank having Islamic banking window. To fulfill the objective of this study a content analysis is undertaken. Both the volume and frequency of disclosure have been identified. The longitudinal time frame covers 18 financial years from 2000-2017. Key results include the dominance of internal capital-related disclosure based on total proportionate sentences compared to human and external capital and an overall increasing trend of intellectual capital disclosure since 2009. This study also develops a theoretical framework to explain the reasons for such results.
Keywords: Intellectual Capital, Internal Capital, Conventional Bank Having Islamic Window
JEL Classification: M12, M14, M15, M53
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