Intellectual capital reporting between a developing and developed nation

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

Abstract

The paper examines the patterns of intellectual capital reporting (ICR) of large listed firms in a developing nation, Sri Lanka. The aim of this study is to highlight the differences in ICR practice between developing and developed nations. The paper begins by examining each of the top 30 firms by market capitalization listed on the Colombo Stock Exchange in 1998/1999 and 1999/2000. Using the content analysis method, it reviews the annual reports of these firms to determine the types of intellectual capital (IC) items that have been reported in Sri Lanka. It then compares these findings with a similar study previously undertaken in Australia during the same period (Guthrie and Petty, 2000). The findings confirm the existence of ICR differences between Sri Lanka and Australian firms, and it is argued that these differences can be attributed to economic, social, and political factors. The paper highlights the need for a uniform ICR definition and a reporting framework that provides comparative and consistent reporting under the auspices of a regulatory body.
Original languageEnglish
Publication statusPublished - 2005
Externally publishedYes
EventAsian Academic Accounting Association Conference -
Duration: 1 Jan 2011 → …

Conference

ConferenceAsian Academic Accounting Association Conference
Period1/01/11 → …

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  • Cite this

    Abeysekera, I. (2005). Intellectual capital reporting between a developing and developed nation. Paper presented at Asian Academic Accounting Association Conference, .