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 paper studies the relation between current intellectual capital disclosure (lCD), realized current earnings, and three years realized future earnings, in Sri Lanka ridden with a civil war. Examination of the top 30 listed firms in Colombo Stock Exchange from 1998 to 2003 shows that the...

Purpose – The purpose of this paper is to examine a number of key issues relating to intellectual capital disclosure by addressing some of the strengths, weaknesses and gaps of the extant research. Design/methodology/approach – The paper begins by examining the definitions of intellectual...

Purpose – This paper aims to examine the patterns of intellectual capital reporting (ICR) of large listed firms in a developing nation, Sri Lanka. The aim of this study is to highlight the differences in ICR practice between developing and developed nations. Design/methodology/approach – The...

Purpose – The purpose of this paper is to investigate the intellectual capital (IC) disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The paper aims to highlight the differences in IC...

This study examines the annual reports of each of the top 30 firms listed on the Colombo Stock Exchange in the period 1998/1999 to 1999/2000, using the ‘content analysis’ method. The findings indicate that the most reported accounting category during this period was external capital and the...

Purpose - This paper investigates the intellectual capital disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The aim of this study is to highlight the differences in IC disclosure practice...