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Managerial Perception of Intellectual Capital Disclosure Practices of Listed Companies in Sri Lanka

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dc.contributor.author Jayasooriya, S.D.
dc.contributor.author Gunawardana, K.D.
dc.date.accessioned 2017-09-27T09:56:54Z
dc.date.available 2017-09-27T09:56:54Z
dc.date.issued 2016
dc.identifier.citation Jayasooriya, S.D., Gunawardana, K.D.(2016). "Managerial Perception of Intellectual Capital Disclosure Practices of Listed Companies in Sri Lanka".International Journal for Innovation Education and Research,Vol. 4 (12), 205-213 pp. en_US, si_LK
dc.identifier.uri http://dr.lib.sjp.ac.lk/handle/123456789/5528
dc.description.abstract Attached en_US, si_LK
dc.description.abstract There is no any common method available in the financial reporting practices to disclose the intellectual capital in the financial statements. In this study it was aimed to examine the managerial perception of intellectual capital disclosure practices in the listed companies in Sri Lanka. The main problem was to find out the issues of existing intellectual capital disclosure practices and how managerial perceptions affecting to the disclosure practices of intellectual capital in listed companies of Colombo Stock Exchange. The sample was taken as 20% from the total companies covering all the sectors. It was found that the neediness of disclosing the intellectual capital to get the clear picture of the organizations wealth and success. According to the managerial perception, at the initial stage, it is fair to produce a common method to disclose intellectual capital rather going to value them. Further, it is a must to investigate the total scope of intellectual capital to identify the common variables.
dc.language.iso en_US en_US, si_LK
dc.subject Intellectual Capital en_US, si_LK
dc.subject DisclosurePractiesces en_US, si_LK
dc.subject Sri Lanka en_US, si_LK
dc.title Managerial Perception of Intellectual Capital Disclosure Practices of Listed Companies in Sri Lanka en_US, si_LK
dc.type Article en_US, si_LK


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