ABSTRACT
This chapter interprets the results outlined in the previous chapter using the political economy of accounting (PEA) theory. Section 8.2 interprets the findings of this book in relation to Hypothesis one which examines the intellectual capital reporting (ICR) differences between the industry groups. Section 8.3 interprets the findings in relation to Hypothesis two which examines the ICR differences between the firms in the Sri Lankan sample and firms from other nations. Section 8.4 interprets additional findings of this book which are unrelated to Hypothesis one or two. This section examines the reporting units and location used in disclosing intellectual capital (IC) information in the annual reports. Section 8.5 provides a summary of this chapter.
