The Developing of Disclosure Form and Information Report of Intellectual Capital: The Listed Companies in Stock Exchange of Thailand
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Abstract
This research aimed to develop the form of intellectual capital data report and disclosure for listed companies in Stock Exchange of Thailand. This was the qualitative research through the in-depth interview related to the intellectual capital data report of listed companies. It consisted of the companies’ priority level toward intellectual capital, priority level of intellectual capital toward the investors, and opinions related to the appropriateness and cost of intellectual capital data disclosure by listed companies in Stock Exchange of Thailand. Thus, this was in order to obtain the form of intellectual capital report. The research area was the listed companies in Stock Exchange of Thailand. The key informants were eight persons by using the specific method from executive director, the companies’ accountants, investment advisors and credit managers considering from the significance of benefits from the use of financial statements and accounting operators. An only research instrument was the interview questionnaire. Data analysis was done on an in-depth interview questionnaire and descriptive writing. It was found from the study results that the intellectual capital data shall be disclosed to indicate the companies’ administration whether the executive management pays attention to human resources management, structure and efficient exercising of capital and existing resources in the companies.
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