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How is intellectual capital being reported in a developing nation?

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journal contribution
posted on 2024-11-13, 11:27 authored by Indra Abeysekera, J Guthrie
To ascertain the status of intellectual capital reporting in a developing nation, this study examined annual reports of the top 30 companies in Sri Lanka. These were analysed using content analysis, and data were recorded in a theoretically backed coding framework with 45 intellectual capital items that were categorized into internal, external and human capital. The findings indicated that the most reported was external capital by frequency and human capital by line count. Only a small proportion of intellectual capital items reported were quantified.

History

Citation

This article was originally published as Abeysekera, I and Guthrie, J, How is intellectual capital being reported in a developing nation?, Research in Accounting in Emerging Economies, Supplement 2: Accounting and Accountability in emerging and transition economies, 2004, 149-169.

Pagination

149-165

Language

English

RIS ID

24014

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