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Social and Behavioral Sciences
Intellectual capital; developing nations; Sri Lanka; annual reports; content analysis
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How Is Intellectual Capital Being Reported In A Developing Nation?, Indra Abeysekera, J. Guthrie
How Is Intellectual Capital Being Reported In A Developing Nation?, Indra Abeysekera, J. Guthrie
Indra Abeysekera
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 items that were categorized into internal, external and human capital. The findings indicated that the most reported was external capital by frequency and human capital by line count. Only a small proportion of intellectual capital items reported were quantified.