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 …

This paper updates previous reviews of intellectual capital reporting by focusing on several important associated … issues. It examines various definitions of intellectual capital and intellectual capital reporting, via intellectual capital … identified that most intellectual capital reporting has been carried out in developed economies. The paper identifies a number of …

-- 4.9. Summary -- Chapter 5. Sample characteristics -- 5.1. Introduction -- 5.2. Firm size and financial reporting -- 5 …

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 …