Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/149185
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- Title
- An Empirical investigation of annual reporting trends of intellectual capital in Sri Lanka
- Related
- Critical perspective on accounting, Vol. 16, Issue 3, (2005), p.151-163
- DOI
- 10.1016/S1045-2354(03)00059-5
- Publisher
- Academic Press
- Date
- 2005
- FoR/RFCD Code(s)
-
150100 Accounting, Auditing and Accountability
- Author/Creator
- Abeysekera, Indra
- Author/Creator
- Guthrie, James
- Description
- This study examines the annual reports of each of the top 30 firms listed on the Colombo Stock Exchange in the period 1998/1999 to 1999/2000, using the ‘content analysis’ method. The findings indicate that the most reported accounting category during this period was external capital and the second most reported was human capital. There was an increase in the frequency of intellectual capital reporting over the 2 years, which this paper explains using political economy of accounting theory. Interestingly, the individual intellectual capital items of each capital category reported by firms in Sri Lanka differed from those found in other countries. It is hoped that the findings of this pioneering study can be used as a benchmark for future studies in Sri Lanka and in other developing countries.
- Description
- 13 page(s)
- Subject Keyword
- 150100 Accounting, Auditing and Accountability
- Subject Keyword
- Intellectual capital
- Subject Keyword
- External capital
- Subject Keyword
- Internal capital
- Subject Keyword
- Human capital
- Subject Keyword
- Annual reports
- Subject Keyword
- Sri Lanka
- Subject Keyword
- Developing nations
- Subject Keyword
- Intellectual capital trends
- Resource Type
- journal article
- Organisation
- Macquarie University. Macquarie Graduate School of Management
- Identifier
- http://hdl.handle.net/1959.14/149185
- Identifier
- ISSN:1045-2354
- Identifier
- mq-rm-2003017864
- Language
- eng
- Reviewed
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