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Full-Text Articles in Social and Behavioral Sciences
Role Of Remuneration Committee In Narrative Human Capital Disclosure, Indra Abeysekera
Role Of Remuneration Committee In Narrative Human Capital Disclosure, Indra Abeysekera
Indra Abeysekera
This study empirically investigates whether independent directors on the remuneration committee influence narrative human capital disclosure (NAHCD) in firms where independent directors dominate the board composition. NAHCD is measured by frequency of occurrence, using latent content analysis in the annual reports of the top 30 listed firms on the Colombo Stock Exchange from 1998 to 2006. This study examines two attributes of corporate governance, controlling for other corporate governance attributes and firm-level attributes. The findings highlight the importance of considering a firm’s independent director involvement in the remuneration committee when determining NAHCD strategy.
Civil War, Stock Return, And Intellectual Capital Disclosure In Sri Lanka, Indra Abeysekera
Civil War, Stock Return, And Intellectual Capital Disclosure In Sri Lanka, Indra Abeysekera
Indra Abeysekera
This study examines the effect of current-period intellectual capital disclosure on earnings and current annual stock return during a civil-war period. Using the top 30 firms by market capitalization listed on Colombo Stock Exchange over six years (from 1998 to 2003), this study finds that firms do not include the current-period intellectual capital disclosure in the current stock return, and the increase in the current-period intellectual capital disclosure activity has no influence on earnings included in the current stock return. Future accounting-based earnings, if stated in the current period, by contrast are included in the current stock return. The findings …