How is intellectual capital being reported in a developing nation?

Indra Abeysekera, James Guthrie

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

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.
Original languageEnglish
Title of host publicationAccounting and accountability in emerging and transition economies
EditorsTrevor Hopper, Zahirul Hoque
Place of PublicationAmsterdam, Netherlands
PublisherElsevier Press
Pages149-165
Number of pages17
ISBN (Print)9780762310760
Publication statusPublished - 2004

Publication series

NameResearch in accounting in emerging economies
PublisherElsevier Press
NumberSuppl. 2

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