Intellectual Capital Disclosure: A Study of Australia and Sri Lanka

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dc.contributor.authorPratheepkanth, P.
dc.date.accessioned2019-07-23T04:09:54Z
dc.date.available2019-07-23T04:09:54Z
dc.date.issued2018
dc.description.abstractThis study considers whether national development level influences a firm's voluntary intellectual capital disclosure (ICD) provided by a sample of 100 Australian and 100 Sri Lankan firms in terms of a two-years during 2015-16. This two-nation study uses a content analysis and literature-review analysis to provide an understanding of the underlying forces and issues. It was found that Australian firms tend to rely heavily on external structure disclosures (with particular attention to brands, customer loyalty, and research collaborations), but Sri Lankan relatively larger firms prefer intellectual property disclosures and the smaller firms tend to be as adept at external structure as their Australian counterparts. It was also found that the nature of a firm tends to trump the nurture of the development level of the country in which the firm is embedded. While a wider diffusion of better ICD methodology under International Financial Reporting Standard (IFRS) could improve the cost-effectiveness of financial reporting and generally increase efficiency, this is unlikely to occur until competition is more of a spur.en_US
dc.identifier.isbn9789550481194
dc.identifier.urihttp://erepo.lib.uwu.ac.lk/bitstream/handle/123456789/1539/213-2018-Intellectual%20Capital%20Disclosure%20A%20Study%20of%20Australia%20and%20Sri%20Lanka.pdf?sequence=1&isAllowed=y
dc.language.isoenen_US
dc.publisherUva Wellassa University of Sri Lankaen_US
dc.subjectManagementen_US
dc.subjectEntrepreneurshipen_US
dc.subjectHuman Resource Managementen_US
dc.titleIntellectual Capital Disclosure: A Study of Australia and Sri Lankaen_US
dc.title.alternativeInternational Research Conference 2018en_US
dc.typeOtheren_US
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International Research Symposium of UWU-2018