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.
|Title of host publication||Accounting and accountability in emerging and transition economies|
|Editors||Trevor Hopper, Zahirul Hoque|
|Place of Publication||Amsterdam, Netherlands|
|Number of pages||17|
|Publication status||Published - 2004|
|Name||Research in accounting in emerging economies|