RIS ID

92316

Publication Details

Abeysekera, I. (2014). Signalling external capital disclosure in annual reports. Corporate Ownership and Control, 11 (4), (Continued-1), 193-202.

Abstract

Much of the discussion of voluntary disclosure of external capital in annual reports entails only limited examination of signals for capital accumulation. Using the method of content analysis, this paper examines practices regarding signalling for disclosure of external capital, the most disclosed category of intellectual capital, in annual reports of a sample of listed firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample firms explore the role of signalling in capital accumulation. Findings reveal that signals differ between industry sectors in convincing stakeholders to advance capital accumulation.

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Corporate Ownership and Control

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