@inbook{ce75bb2d4d38409e9530083d3f3475c7,
title = "How is intellectual capital being reported in a developing nation?",
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.",
author = "Indra Abeysekera and James Guthrie",
year = "2004",
language = "English",
isbn = "9780762310760",
series = "Research in accounting in emerging economies",
publisher = "Elsevier Press",
number = "Suppl. 2",
pages = "149--165",
editor = "Trevor Hopper and Zahirul Hoque",
booktitle = "Accounting and accountability in emerging and transition economies",
}