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 …

Several factors shaping intellectual capital reporting (ICR) in the context of the political economy of accounting (PEA …) theory were discussed in relation to traditional accounting reporting system, intellectual capital and intellectual reporting … definitions, techniques employed to report intellectual capital (IC), and theoretical classification of IC. Reporting intellectual …

exchange in 2004, this paper describes the state of intellectual capital reporting practices in Australia. The paper also … compares the results with a previous Australian study by Guthrie and Petty (2000) and reconfirms that reporting of intellectual … capital is yet to be done within a consistent framework. The IC reporting examined was not structured and systematic. There is …

integrates intellectual capital measuring and reporting into mainstream traditional accounting reporting. Firstly it identifies …

This study examines and explains the intellectual capital reporting (ICR) practices, with a human capital (HumC) focus … report differently, with some industry groups over reporting on certain elements which were not well managed and vice versa …

Australian Securities and Investments Commission (ASIC) non–International Financial Reporting Standards (non–IFRS) earnings … reporting guidelines on non-IFRS earnings reporting quality. We find that firms that do not comply with the ASIC guidelines have … lower non–IFRS earnings reporting quality than do firms that comply with these guidelines. The former firms …