Intellectual Capital Accounting by Indra Abeysekera (Hardcover - ...
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- Hardcover This book examines and explains the intellectual capital reporting practices, with a human capital focus, of firms ... read more
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Intellectual Capital Accounting: Practices in a ...
Hardcover This book examines and explains the intellectual capital reporting practices, with a human...
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Intellectual Capital Accounting: Practices in a ...
Books. Intellectual Capital Accounting: Practices in a Developing Country
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Hardcover 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 o...