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.
Or split into 4x interest-free payments of 25% on orders over R50
Learn more
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.
Imprint | Routledge |
Country of origin | United Kingdom |
Series | Routledge Studies in Accounting |
Release date | December 2007 |
Availability | Expected to ship within 12 - 17 working days |
First published | 2008 |
Authors | Indra Abeysekera |
Dimensions | 234 x 156 x 14mm (L x W x T) |
Format | Hardcover |
Pages | 224 |
ISBN-13 | 978-0-415-43754-7 |
Barcode | 9780415437547 |
Categories | |
LSN | 0-415-43754-7 |