Intellectual Capital Disclosure Trends: Singapore and Sri Lanka

By Indra Abeysekera. 2008

136 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/541819564068eddbfc71e8fe099e7dac96ee1089

How researchers see this paper

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In Accounting

1. S. Ismail
2. N. Steenkamp
3. V. Kashyap

In Strategy and Management

1. S. Ismail
2. N. Steenkamp
3. V. Kashyap

Citations in the corpus

• The Influence of Board Size on Intellectual Capital Disclosure by Kenyan Listed Firms (2010, unknown): “These categories were later reclassified by numerous authors as internal capital, external capital, and human capital on the basis that intellectual capital comprises capital categories rather than structures (Abeysekera, 2006; 2008; Abeysekera & Guthrie, 2005; Brennan, 2007).”
• Importance and contribution of intangible assets: SME managers' perceptions (2010, background): “) classifies IC into human, relational and structural capital categories, whereas the framework often used by researchers in the southern hemisphere and Australasia classifies IC into human, external and internal capital categories (see for example Abeysekera, 2008”
• Determinants of dividend policy for public listed companies in Malaysia (2012, methodology): “A similar selection basis based on top market capitalization has also been used by several prior studies (Pandey, 2003; Abeysekera, 2008; Mkhize and Msweli, 2011; Salin and Rahman, 2010).”