Purpose - The purpose of this study is to find out the intellectual capital disclosure (ICD) and its determinants in the pharmaceutical and chemical industry of Bangladesh.
Research design, data, and methodology - This research study is conducted on the listed firms of pharmaceutical and chemical industry in Bangladesh during the period of 2016 to 2017. This study develops a self-structured intellectual capital disclosure index; and the proxies of determinants of ICD are used as board characteristics (board size, independent directors and female directors), ownership structures (institutional ownership and director ownership), and firm characteristics (firm size, leverage and performance). The study uses a content analysis to analyze the extent of ICD and a pooled cross-sectional method to find the determinants of ICD.
Research Findings - This study finds that intellectual capital disclosure is positively associated with firm size, leverage, and firm performance and negatively associated with director ownership and institutional ownership. This study also finds that there is no significant association of ICD with independent director or female director.
Conclusions - The study recommends that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure about the intellectual capitals. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital.

Abstract
 1. Introduction
 2. Theoretical Framework
 3. Literature Review and HypothesesDevelopment
  3.1. Board Characteristics
  3.2. Ownership Structure
  3.3. Firm Characteristics
 4. Research Design
  4.1. Sample and Data
  4.2. Research Model
 5. Analysis of the Result
  5.1. Descriptive Statistics
  5.2. Bivariate Analysis
  5.3. Multivariate Analysis
  5.4. Additional Analysis
 6. Conclusion and Recommendations
 References

• Md. Musfiqur Rahman(Dept. of Accounting and Information Systems, University of Dhaka) Corresponding Author
• Raihan Sobhan(Dept. of Accounting and Information Systems, University of Dhaka)
• Md. Shafiqul Islam(Dept. of Accounting and Information Systems, University of Dhaka)