This paper studies the relation between current intellectual capital disclosure (lCD), realized current earnings, and three years realized future earnings, in Sri Lanka ridden with a civil war. Examination of the top 30 listed firms in Colombo Stock Exchange from 1998 to 2003 shows that the...

Introduction and overview -- Literature review of intellectual capital reporting with a human capital focus -- Political economy of accounting reporting theory -- Forces shaping intellectual capital reporting in Sri Lanka -- Research method -- Hypothesis development and data interpretation --...

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...

Although much has been discussed about voluntary disclosure of human capital in annual reports there has been limited examination of the motivations behind such disclosure. This study uses the perspective of the political economy of accounting to understand motivations. Using the method of...

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...

This study examines and explains the intellectual capital reporting (ICR) practices, with a human capital (HumC) focus, of firms located in a developing nation, Sri Lanka. The study ascertained the following: first, to what extent the industry groups, based on the number of shareholders, differ...

This study examines the annual reports of each of the top 30 firms listed on the Colombo Stock Exchange in the period 1998/1999 to 1999/2000, using the ‘content analysis’ method. The findings indicate that the most reported accounting category during this period was external capital and the...