Motivations behind human capital disclosure in annual reports

Research output: Contribution to conferenceAbstract

Abstract

Although much has been discussed about voluntary disclosure of human capital in annual reports there has been limited examination of the motivations behind such disclosure. This study uses the perspective of the political economy of accounting to understand motivations. Using the method of content analysis, this paper examines human capital disclosure practices in annual reports of a sample of firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample explore the motivations behind the disclosure practices of firms. Findings reveal that firms use disclosure to reduce tension between firms and their constituents, in the interest of further capital accumulation.
Original languageEnglish
Publication statusPublished - 2007
Externally publishedYes
EventAnnual Congress of the European Accounting Association -
Duration: 1 Jan 2011 → …

Conference

ConferenceAnnual Congress of the European Accounting Association
Abbreviated titleEAA
Period1/01/11 → …

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