Signalling external capital disclosure in annual reports

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

Abstract

Much of the discussion of voluntary disclosure of external capital in annual reports
entails only limited examination as signals of managing public impressions 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 of managing public
impressions for capital accumulation. Findings reveal that signals differ between industry sectors in convincing stakeholders to advance capital accumulation.
Original languageEnglish
Publication statusPublished - 2007
Externally publishedYes
EventAsia Pacific Interdisciplinary Research in Accounting (APIRA) Conference -
Duration: 1 Jan 2011 → …

Conference

ConferenceAsia Pacific Interdisciplinary Research in Accounting (APIRA) Conference
Abbreviated titleAPIRA
Period1/01/11 → …

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  • Cite this

    Abeysekera, I. (2007). Signalling external capital disclosure in annual reports. Paper presented at Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference, .