This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. The study ascertains the following: first, to what extent the industry groups, based on the number of shareholders, differ in their ICR practices; and second, to what extent firms in Sri Lanka differ from counterparts in other nations in their intellectual capital reporting practices. An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital. The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings with an engaging discussion, and concluding remarks. Indra Abeysekera's fine research project is an impressive contribution to an emerging area of interest throughout academia and industry.
Author(s): Indr Abeysekera
Edition: 1
Year: 2007
Language: English
Pages: 224
Book Cover......Page 1
Title......Page 4
Copyright......Page 5
Dedication......Page 6
Contents......Page 8
Illustrations......Page 9
Foreword......Page 10
Preface......Page 11
Acknowledgements......Page 12
Abbreviations......Page 13
1 Introduction and overview......Page 14
2 Literature review of intellectual capital reporting with a human capital focus......Page 23
3 Political economy of accounting reporting theory......Page 36
4 Forces shaping intellectual capital reporting in Sri Lanka......Page 49
5 Research method......Page 60
6 Hypothesis development and data interpretation......Page 107
7 Results of hypotheses analysis and discussion......Page 116
8 Interpretation of results......Page 158
9 Conclusions......Page 185
Annual reports used for reference......Page 190
Bibliography......Page 191
Index......Page 210
