An Empirical Investigation of Annual Reporting Trends of Intellectual Capital in Sri Lanka

By Indra Abeysekera, James P. Guthrie. 2005

478 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/6077047961102916bf42f1d3eef905ebebba6634

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. John Dumay
2. Linlin Cai
3. R. Whiting
4. S. Thomson
5. Ranjith Appuhami
6. Richard Pike
7. Jing Li
8. R. Haniffa

In Management Information Systems

1. John Dumay
2. P. Vergauwen
3. V. Beattie
4. S. Thomson
5. Linlin Cai
6. Mai Dao
7. Alexander Brüggen
8. R. Whiting

In Strategy and Management

1. John Dumay
2. Linlin Cai
3. R. Whiting
4. P. Vergauwen
5. S. Thomson
6. R. Haniffa
7. Indra Abeysekera
8. V. Beattie

Citations in the corpus

• Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “These include arguments based on legitimacy and stakeholders (Abeysekera and Guthrie, 2005), signalling (García-Meca and Martínez, 2005), media agenda setting (Sujan and Abeysekera, 2007), agency (Patelli and Prencipe, 2007), and information asymmetry (Amir and Lev, 1996).”
• Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” (2008, background): “Much of the accounting IC literature focuses on describing voluntary IC disclosure in annual reports of companies across the world (Olsson, 2001; Bontis, 2003; Goh and Lim, 2004; Abeysekera and Guthrie, 2005; Abdolmohammadi, 2005; Oliveira et al., 2006), but none of these studies have provided infor”
• Intellectual Capital Reporting by the New Zealand Local Government Sector (2008, unknown): “…& Petty, 2000), Canada (Bontis, 2003), Ireland, (Brennan, 2001), Italy (Bozzolan, Favotto & Ricceri, 2003), New Zealand (Wong & Gardner, 2005), Singapore (Firer & Williams, 2005), Sri Lanka (Abeysekera & Guthrie, 2004; Abeysekera & Guthrie, 2005), Sweden (Olsson, 2001) and the UK (Williams, 2001).”
• Board Diversity and Corporate Social Disclosure: Evidence from Vietnam (2016, unknown): “Content analysis has been used extensively in examining firms’ voluntary disclosure (Abeysekera and Guthrie 2005; Haniffa and Cooke 2005), and is used in this study to examine the extent of CSD in annual reports.”
• Intellectual capital disclosure in The Netherlands, Sweden and the UK: A longitudinal and comparative study (2005, background): “In Abeysekera and Guthrie (2005) the annual reporting trends of IC in Sri Lanka”
• The project of intellectual capital disclosure: researching the research (2005, unknown): “Several authors studying IC disclosure followed suit in Ireland (Brennan, 2001), Italy (Bozzolan et al., 2003), and Sri Lanka (Abeysekera and Guthrie, 2004, 2005).”
• Sustainability Reporting and the Theory of Planned Behaviour (2015, background): “Recent studies have shown an increasing trend of SR in Sri Lanka, but such reporting is still at an early stage (Abeysekera and Guthrie, 2005; Senaratne and Liyanagedara, 2009; Senaratne, 2009; Beddewela and Herzig, 2013).”
• Intellectual capital disclosure payback (2011, background): “…2001; Brennan, 2001; Pike et al., 2002; April and Bosma, 2003; Bontis, 2003; Bozzolan, 2003; Kaufmann and Schneider, 2004; Ittner and Larcker, 1998; Marr, 2003; Mouritsen and Bukh, 2003; Abeysekera and Guthrie, 2005; Abeysekera, 2006; Ax and Marton, 2008; Fijałkowska, 2008; Orens et al., 2009).”
• 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).”
• Using content analysis as a research methodology for investigating intellectual capital disclosure : a critique (2015, background): “However, some CA ICD studies find that the term “intellectual capital” is not mentioned in the analysed texts (Bontis, 2003; Abeysekera and Guthrie, 2005) and the extent of ICD is relatively low (Guthrie and Petty, 2000; Cordazzo and Vergauwen, 2012).”
• Intellectual capital reporting between a developing and developed nation (2007, methodology): “The IC framework represented by capital categories (internal, external, and human) adopted in this study has been successfully used in previous empirical research (Abeysekera and Guthrie, 2004; 2005).”