Document Type
Journal Article
Abstract
The purpose of this paper is to investigate the intellectual capital (IC) disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The paper aims to highlight the differences in IC disclosure practice between developing and developed nations. The study investigates the top 20 firms by market capitalization listed on the Colombo stock exchange in 1998-2000. Using the content analysis method, it reviews the annual reports of these firms to determine IC disclosure trends in Sri Lanka. It then compares these findings with a similar unpublished study undertaken in Singapore during the same period. The study identified IC disclosure differences between Sri Lankan and Singapore firms, and suggest reasons for differences from country perspectives. The paper highlights the need for a uniform methodology in intellectual disclosure framework to establish consistent disclosure practices.
RIS ID
24044