Motivations behind human capital disclosure in annual reports

被引:32
作者
Abeysekera, Indra [1 ]
机构
[1] Univ Sydney, Discipline Accounting Econ & Business Bldg H69, Sydney, NSW 2006, Australia
关键词
Capital accumulation; Content analysis; Human capital; Political economy of accounting; Sri Lanka;
D O I
10.1016/j.accfor.2006.11.006
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Although much has been discussed about voluntary disclosure of human capital in annual reports there has been limited examination of the motivations behind such disclosure. This study uses the perspective of the political economy of accounting to understand motivations. Using the method of content analysis, this paper examines human capital disclosure practices in annual reports of a sample of firms in Sri Lanka, a developing nation. Eleven case study interviews from the sample explore the motivations behind the disclosure practices of firms. Findings reveal that firms use disclosure to reduce tension between firms and their constituents, in the interest of further capital accumulation. (C) 2007 Elsevier Ltd. All rights reserved.
引用
收藏
页码:16 / 29
页数:14
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