Intellectual Capital (IC) has become a prominent feature of business transactions and discourse. The rising\r\ninterests in IC and Intellectual Capital Disclosure (ICD) issues in both developed and developing countries have\r\nnecessitated insightful studies. This study explores ICD in Ghana and seeks to contribute to fill the dearth in the\r\nliterature on ICD from the perspective of developing countries. The study examines the ICD of 25 companies listed\r\non the Ghana Stock Exchange (GSE) over a five-year period (2006-2010) through content analysis of their corporate\r\nannual reports. The study revealed that the ICD level in annual reports in Ghana is quite high and descriptively\r\nreported and though disclosure of IC is improving but at a relatively marginal rate. Therefore looking at the trend of\r\nICDs by the companies, the study recommends the need for accounting regulatory bodies and oversight agencies\r\n(local and global) to develop specific standards or guidelines on identifying, measuring and reporting IC. This paper\r\nis one of the few studies to have investigated the disclosure of IC in corporate annual reports in Ghana.
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