AN INVESTIGATION OF INTELLECTUAL CAPITAL DISCLOSURE IN ANNUAL REPORTS Research Proposal

AN INVESTIGATION OF INTELLECTUAL CAPITAL DISCLOSURE IN ANNUAL REPORTS OF Saudi-Arabian ARABIA FIRMS - Research proposal of marriage ExampleFacilitating transformation in the traditional structure of annual reports might prove costly, and therefore the much 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 disposal decision. New approach adopted in presenting the annual reports to the readers should help stakeholders make proper value legal opinion through the companys intellectual great (Li et al., 2008137).In order to meet the goal of bread maximization through enhanced performance, intellectual resources of an organization play an indispensable role. The problem faced is the dearth of IC related information in the annual reports of the four Saudi Arabian banks that have been selected for this paper. Since IC is not legally mandatory for inclus ion in annual reports, this component is also 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 information is steadily gaining importance from profit seeking perspective. While details some financial data and physical factors of products are easily available in annual reports of companies, there is directly growing demand for disclosure of IC information (Vandemaele et al., 2005 417). The objective of this paper is to learn how several banks in Saudi Arabia disclose intellectual capital in their annual reports. Further, this paper will explore the parcel of IC theory in the success and development of an organization.For the purpose of address the research objectives, the research hesitation 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 i s to learn how human capital is displayed in four