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