How is intellectual capital being reported in a developing nation? | Macquarie University ResearchOnline

Home

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/72924

32 Visitors

38 Hits

0 Downloads

Title: How is intellectual capital being reported in a developing nation?
Related: Hopper, Trevor and Hoque, Zahirul. Accounting and accountability in emerging and transition economies, p.149-165
Related: Research in accounting in emerging economies Suppl. 2
Publisher: Amsterdam : Boston : Elsevier
Date: 2004
Author/Creator: Abeysekera, Indra
Author/Creator: Guthrie, James
Description: To ascertain the status of intellectual capital reporting in a developing nation, we examine annual reports of the top 30 companies in Sri Lanka, and report the results in this article. Using content analysis, we record the data in a theoretically backed coding framework with 45 intellectual capital items that we categorize into internal, external and human capital prior to our analysis. Our findings indicate that the most reported items were external capital (by frequency) and human capital (by line count). Only a small proportion of reported intellectual capital items were quantified.
Resource Type: book chapter
Organisation: Macquarie University. Dept. of Accounting and Finance
Organisation: Macquarie University. Macquarie Graduate School of Management

Macquarie University ResearchOnline