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In addition, human capital was the most frequently disclosed IC component. This study found a narcissistic leader tendency and the existence of the glass ceiling phenomenon. This study used 2360 photos contained in 38 annual reports of service companies. This mixed methods research used a visual content analysis approach within a frame of impression management theory to analyze the intent of using photos, followed by a statistical differential test. This research is different from prior studies by using data in the form of images depicting IC in annual reports. This study aims to investigate the disclosure of IC through photos in annual reports and to analyze the purpose of using these photos. However, only a few reports IC because IC reporting is not mandatory, although this information is essential for stakeholders' decision making. Intellectual Capital (IC) is an intangible asset that is important for a company to increase value.
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