Introduction and overview -- Literature review of intellectual capital reporting with a human capital focus -- Political economy of accounting reporting theory -- Forces shaping intellectual capital reporting in Sri Lanka -- Research method -- Hypothesis development and data interpretation --...

This study examines and explains the intellectual capital reporting (ICR) practices, with a human capital (HumC) focus, of firms located in a developing nation, Sri Lanka. The study ascertained the following: first, to what extent the industry groups, based on the number of shareholders, differ...

To ascertain the status of intellectual capital reporting in a developing nation, this study examined annual reports of the top 30 companies in Sri Lanka. These were analysed using content analysis, and data were recorded in a theoretically backed coding framework with 45 intellectual capital...

This paper is an addition to the current debate on how to measure and recognise intellectual assets and liabilities. A conceptual approach has been proposed so that intellectual assets and liabilities can be recognised in the financial statements using market value as a reference point...

To ascertain the status of intellectual capital reporting in a developing nation, this pioneering study examined annual reports of top 30 companies by market capitalization listed in the Colombo stock exchange, Sri Lanka in 1998/1999. They were analyzed using content analysis and data were...

This paper updates previous reviews of intellectual capital reporting by focusing on several important associated issues. It examines various definitions of intellectual capital and intellectual capital reporting, via intellectual capital statements, ratios, and through theoretical frameworks....

Introduction and overview -- Literature review of intellectual capital reporting with a human capital focus -- Political economy of accounting reporting theory -- Forces shaping intellectual capital reporting in Sri Lanka -- Research method -- Hypothesis development and data interpretation --...