Akademik Veri Yönetim Sistemi
Sustainable Futures, cilt.10, 2025 (Scopus)
This study seeks to translate the role of propensity for (frequency) and quality of (mean score) of intellectual capital (IC) divulgence across the financial sector of Pakistan. Based on systematic review of literature (SRL), we constructed a comprehensive IC disclosure index using content analysis to transform qualitative information into quantitative patterns and structures. The findings of the study revealed that banks in Pakistan impotent to demonstrate a superior level of commitment and obligation while revealing valuable information related to intangibles. The incongruence in IC's attributes might emerge due to more inclination towards voluntary IC disclosure and the least role played by institutional isomorphism factors. Nonetheless, in terms of the quality of the IC disclosure score, the selected banks did not appear at par. However, conventional banks were more responsive compared to other banks and demonstrated a responsible attitude in terms of the quality of IC disclosure followed by state-owned, Islamic, and specialized banks. Prior research provides limited insights in the context of the financial sector of the South Asian economy. However, this study contributes to mainstream IC literature by reinforcing the stakeholders’ perspective for the development of appropriate IC disclosure framework. Thus, this study sets evidence that asymmetries among IC disclosure elements emerged due to voluntary IC disclosure practices and the least role performed by institutional isomorphism. Therefore, this study translates the knowledge-based perspective that development of IC reporting mechanisms is paramount to capturing the hidden values of intangibles.