Abstract
Much of the discussion of voluntary disclosure of external capital in annual reports entails only limited examination as signals for capital accumulation. Using the method of content analysis, this paper examines the signalling of external capital disclosure practices, the most disclosed category of intellectual capital, in annual reports of a sample of listed firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample firms explore the role of signal for capital accumulation. Findings reveal that signals differ between industry sectors in convincing stakeholders to advance capital accumulation.
| Original language | English |
|---|---|
| Pages (from-to) | 193-202 |
| Number of pages | 10 |
| Journal | Corporate Ownership and Control |
| Volume | 11 |
| Issue number | 4 Continued 1 |
| DOIs | |
| Publication status | Published - 2014 |
| Externally published | Yes |