Signalling external capital disclosure in annual reports

Research output: Contribution to journalArticlepeer-review

6 Downloads (Pure)

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 languageEnglish
Pages (from-to)193-202
Number of pages10
JournalCorporate Ownership and Control
Volume11
Issue number4 Continued 1
DOIs
Publication statusPublished - 2014
Externally publishedYes

Fingerprint

Dive into the research topics of 'Signalling external capital disclosure in annual reports'. Together they form a unique fingerprint.

Cite this