Intellectual capital reporting between a developing and developed nation

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Intellectual Capital Disclosure Trends: Singapore and Sri Lanka (2008, unknown): “The reporting unit was the frequency of appearance (frequency count) of IC item pre-defined in the coding framework in annual reports, with above-mentioned weightings attached to each disclosure based on previous studies (Guthrie & Petty, 2000; Sujan & Abeysekera, 2007).”
Intellectual capital and firm performance in Australia (2011, background): “Guthrie and Petty (2000), Sciulli et al. (2002), Guthrie et al. (2006), Abeysekera (2007), Dumay and Tull (2007), Sujan & Abeysekera (2007), White et al. (2007), Brüggen et al. (2009) and Woodcock & Whiting (2009) have all investigated Australian IC disclosure practices.”
The "Triple Depreciation Line" instead of the "Triple Bottom Line": Towards a genuine integrated reporting (2015, background): “Moreover, when debates about the incorporation of new forms of capitals into the balance sheet are initiated, their recognition as assets is a standard way to tackle these issues, as illustrated by the case of the intellectual capital (Abeysekera 2007; Brännström and Giuliani 2009).”
Intellectual capital disclosure in Chinese (mainland) companies (2010, methodology): “Firstly a list of items of IC were identified based on prior literature ( Abeysekera, 2007”