Forces shaping intellectual capital reporting in Sri Lanka

Research output: Contribution to conferenceConference paper presented at Conference (not in Proceedings)peer-review


The dearth of intellectual capital reporting (ICR) research of firms located in developing nations and the recent focus of the government of Sri Lanka in encouraging a knowledge economy which has heightened the importance of intellectual capital (IC). The Colombo Stock Exchange, code of intellectual property act, the state of the economy, the Board of Investment, educational sector, and accounting regulators appear to play a significant role in shaping ICR of firms in Sri Lanka.
Original languageEnglish
Publication statusPublished - 2003
Externally publishedYes
EventInternational West-East Conference 2003 - The Business School at the University of Greenwich, Greenwich, United Kingdom
Duration: 10 Jul 200312 Jul 2003


ConferenceInternational West-East Conference 2003
Country/TerritoryUnited Kingdom


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