Intellectual capital disclosure trends: Singapore and Sri Lanka

Intellectual capital disclosure trends: Singapore and Sri Lanka Purpose – The purpose of this paper is to investigate the intellectual capital (IC) disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The paper aims to highlight the differences in IC disclosure practice between developing and developed nations. Design/methodology/approach – The study investigates the top 20 firms by market capitalization listed on the Colombo stock exchange in 1998‐2000. Using the content analysis method, it reviews the annual reports of these firms to determine IC disclosure trends in Sri Lanka. It then compares these findings with a similar unpublished study undertaken in Singapore during the same period. Findings – The study identified IC disclosure differences between Sri Lankan and Singapore firms, and suggest reasons for differences from country perspectives. The paper highlights the need for a uniform methodology in intellectual disclosure framework to establish consistent disclosure practices. Practical implications – This study highlights the need to establish a uniform methodology for financial disclosure under International Financial Reporting Standards that can mobilize globally uniform disclosure IC disclosure practices. Originality/value – This study offers insights into comparative trends in IC disclosure practices between a moderately developed and a developing country. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Intellectual capital disclosure trends: Singapore and Sri Lanka

Journal of Intellectual Capital, Volume 9 (4): 15 – Oct 17, 2008

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Publisher
Emerald Publishing
Copyright
Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691930810913249
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to investigate the intellectual capital (IC) disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The paper aims to highlight the differences in IC disclosure practice between developing and developed nations. Design/methodology/approach – The study investigates the top 20 firms by market capitalization listed on the Colombo stock exchange in 1998‐2000. Using the content analysis method, it reviews the annual reports of these firms to determine IC disclosure trends in Sri Lanka. It then compares these findings with a similar unpublished study undertaken in Singapore during the same period. Findings – The study identified IC disclosure differences between Sri Lankan and Singapore firms, and suggest reasons for differences from country perspectives. The paper highlights the need for a uniform methodology in intellectual disclosure framework to establish consistent disclosure practices. Practical implications – This study highlights the need to establish a uniform methodology for financial disclosure under International Financial Reporting Standards that can mobilize globally uniform disclosure IC disclosure practices. Originality/value – This study offers insights into comparative trends in IC disclosure practices between a moderately developed and a developing country.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Oct 17, 2008

Keywords: Intellectual capital; Singapore; Sri Lanka; Developing countries

References

  • Intellectual capital: an exploratory study that develops measures and models
    Bontis, N.
  • Assessing knowledge assets: a review of the models used to measure intellectual capital
    Bontis, N.
  • Italian annual intellectual capital disclosure: an empirical analysis
    Bozzolan, S.; Favotto, F.; Ricceri, F.
  • Reporting intellectual capital in annual reports: evidence from Ireland
    Brennan, N.

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