The goal of the study was to see how much companies in India talk about intangible assets in their reports. They looked at reports from 243 big companies between 2003-04 and 2007-08. They found that most companies don't talk much about intangible assets, and the way they do talk about them is messy and not organized. The most common intangible asset category mentioned was external capital. Infosys technologies Ltd. was the best at reporting intangible assets in both years. The study suggests that companies in India need to do a better job of explaining their intangible assets in their reports.