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This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms located in the developing nation of Sri Lanka. The study ascertains the following: first, to what extent the industry groups, based on the number of shareholders, differ in their ICR practices; and second, to what extent firms in Sri Lanka differ from counterparts in other nations in their intellectual capital reporting practices. An important aspect of this book is looking at the practices from a critical perspective to providing a more balanced view of 'good' and 'bad' effects of intellectual capital. The book meticulously outlines an extensive literature review, research methods, the theoretical perspective, findings with an engaging discussion, and concluding remarks. Indra Abeysekera's fine research project is an impressive contribution to an emerging area of interest throughout academia and industry.

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Book Details

ISBN: 9780415437547
ISBN-10: 0415437547
Format: Hardback
(234mm x 156mm x 14mm)
Pages: 224
Imprint: Routledge
Publisher: Taylor & Francis Ltd
Publish Date: 20-Dec-2007
Country of Publication: United Kingdom

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Author Biography - Indra Abeysekera

Indra Abeysekera is Senior Lecturer in Accounting at the University of Sydney, Australia.

Books By Author Indra Abeysekera

Intellectual Capital Accounting by Indra Abeysekera

Intellectual Capital Accounting

Paperback, March 2012
$63.89