Human Capital Reporting in a Developing Nation
By Indra Abeysekera, James P. Guthrie. 2004
256 citations recorded by the source corpus.
View Paper: https://www.semanticscholar.org/paper/f3c12a4c4696f0950557b778f5dbe22192e6b28a
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Citations in the corpus
- An Evidence-Based Taxonomy of Intellectual Capital (2007, background): “It follows earlier successful research into intellectual capital in developing countries by Abeysekera and Guthrie (2004). Definitions and components of intellectual capital The task of constructing a classification of IC also implies defining it.”
- Intellectual Capital Disclosure Trends: Singapore and Sri Lanka (2008, unknown): “The recent literature, in general, delineates IC along three dimensions, (1) ‘internal (structural) capital’, (2) ‘external (relational/customer) capital’ and (3) ‘human capital’ (Brennan 2001; Ordonez de Pablos 2002; Bozzolan, Favotto and Ricceri 2003; Abeysekera and Guthrie 2004, 2005).”
- Intellectual Capital Disclosure and Market Capitalization (2014, unknown): “(Abeysekera and Guthrie,2004).”
- Intellectual capital, management accounting practices and corporate performance : perceptions of managers (2007, background): “Whilst human capital cannot be owned by companies, innovations produced through human capital can be transformed into intellectual assets to which they have rights of ownership (Abeysekera and Guthrie, 2004), though this process is inevitably extremely complex to measure and manage.”
- Intellectual Capital Reporting by the New Zealand Local Government Sector (2008, unknown): “A number of international studies have focused on intellectual capital disclosures by private sector organisations in Australia (Guthrie, Petty, Ferrier & Wells, 1999; Guthrie & Petty, 2000), Canada (Bontis, 2003), Ireland, (Brennan, 2001), Italy (Bozzolan, Favotto & Ricceri, 2003), New Zealand (Won”