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Signalling external capital disclosure in annual reports

journal contribution
posted on 06.12.2017, 00:00 by Walimuni Abeysekera
Much of the discussion of voluntary disclosure of external capital in annual reports entails only limited examination of signals for capital accumulation. Using the method of content analysis, this paper examines practices regarding signalling for disclosure of external capital, the most disclosed category of intellectual capital, in annual reports of a sample of listed firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample firms explore the role of signalling in capital accumulation. Findings reveal that signals differ between industry sectors in convincing stakeholders to advance capital accumulation.

History

Volume

11

Issue

4

Start Page

193

End Page

202

Number of Pages

10

eISSN

1810-3057

ISSN

1727-9232

Location

Ukraine

Publisher

Virtus Interpress

Language

en-aus

Peer Reviewed

Yes

Open Access

No

Era Eligible

Yes

Journal

Corporate ownership and control.

Exports

CQUniversity

Exports