How is intellectual capital being reported in a developing nation?

Research output: Contribution to journalArticle

Abstract

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.
Original languageEnglish
Pages (from-to)149-169
Number of pages21
JournalResearch in Accounting in Emerging Economies
Volumesupplement 2
Publication statusPublished - 2004
Externally publishedYes

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