Business Commons^™

Intellectual Capital Practices Of Firms And The Commodification Of Labour, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

Purpose – The purpose of this paper is to examine the nature and implications of the actual techniques used in the measuring and reporting of intellectual capital.

Design/methodology/approach – The paper takes the form of a literature review.

Findings – The paper demonstrates that the commodification of intellectual capital, rather than solving the contradictions accompanying market value maximisation, simply shifts these contradictions to a new location.

Practical implications – The wide range of intellectual capital definitions, frameworks, and indices allow firms to choose intellectual capital reporting which will justify maximising their market value, resulting in the construction of data in …

Intellectual Capital Disclosure Trends: Singapore And Sri Lanka, Indra Abeysekera

Faculty of Commerce - Papers (Archive)

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 between developing and developed nations.

Design/methodology/approach - The study investigates the top 20 firms by market capitalization listed on the Colombo stock exchange in 1998 to 2000. Using the content analysis method, it reviews the annual reports of these firms to determine intellectual capital disclosure trends in Sri Lanka. It then compares these findings with a …