References

• Date: 31 December 2010
• Published date: 31 December 2010
• DOI: https://doi.org/10.1108/S1479-3512(2011)0000021018
• Pages: 91-100

REFERENCES

Abbott, W. F., & Monsen, R. J. (1979). On the measurement of corporate social responsibility:

Self-reported disclosures as a method of measuring corporate social involvement.

Academy of Management Journal,22(3), 501–515.

Abeysekera, I. (2003). Accounting for intellectual assets and intellectual liabilities. Journal of

Human Resource Costing and Accounting,7(3), 7–14.

Abeysekera, I. (2006). The project of intellectual capital disclosure. Researching the research.

Journal of Intellectual Capital,8(2), 329–345.

Abeysekera, I. (2007). Intellectual capital accounting: Practices in a developing country. London:

Routledge.

Abeysekera, I. (2008). Intellectual capital disclosure trends: Singapore and Sri Lanka. Journal of

Intellectual Capital,9(4), 723–737.

Abeysekera, I., & Guthrie, J. (2004a). Human capital reporting in a developing nation. British

Accounting Review,36(3), 251–268.

Abeysekera, I., & Guthrie, J. (2004b). How is intellectual capital being reported in a developing

nation? In: Research in accounting in emerging economies (Suppl. 2, pp. 149–169).

Accounting and accountability in emerging and transition economies. Bingley, UK:

Emerald.

Abeysekera, I., & Guthrie, J. (2005). Annual reporting trends of intellectual capital in

Sri Lanka. Critical Perspectives on Accounting,16(3), 151–163.

Aboody, D., & Lev, B. (1998). The value relevance of intangibles: The case of software

capitalization. Journal of Accounting Research,36, 161–191.

Abraham, S., & Cox, P. (2007). Analysing the determinants of narrative risk information in UK

FTSE 100 annual reports. British Accounting Review,39, 227–248.

Accounting Handbook. (2007). Accounting handbook 2007. In: M. Shying & J. Ngiam (Eds).

Melbourne: CPA Australia.

Adams, C., & Frost, J. (2004). The development of corporate web-sites and implications for

ethical, social, and environmental reporting through these media. Research monograph,

The Institute of Chartered Accountants of Scotland, Edinburgh.

Alvesson, M. (1990). Talking in organizations: Managing identity and impressions in an

advertising agency. Organization Studies,15(4), 535–563.

Ambler, T., & Neely, A. (2008). Narrating the real corporate story. Business Strategy Review,

19(2), 28–32.

Andren, G. (1980). Reliability and content analysis. Advances in content analysis. In:

K. E. Rosengren (Ed.), Sage annual reviews of communication research (Vol. 9). Beverly

Hills, CA: Sage.

Andrew, B. H., Gul, F. A., Guthrie, J. E., & Teoh, H. Y. (1989). A note on corporate social

disclosure practices in developing countries: The case of Malaysia and Singapore. British

Accounting Review,21, 371–376.

91