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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 2017-10-17T08:45:29Z
dc.date.available 2017-10-17T08:45:29Z
dc.date.issued 2016-12
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), pp. 205-213 en_US, si_LK
dc.identifier.issn 2411-2933
dc.identifier.issn 2411-3123
dc.identifier.uri http://dr.lib.sjp.ac.lk/handle/123456789/5842
dc.description.abstract Attached en_US, si_LK
dc.description.abstract There is no any com m on m ethod available in the fin a n cia l reporting practices to disclose the intellectual capital in the fin a n cia l statem ents. In this study it was aim ed to exam ine the m anagerial perception o f intellectual capital disclosure practices in the listed com panies in Sri Lanka. The m ain problem w as to fin d out the issues o f existing intellectual capital disclosure practices and how m anagerial perceptions affecting to the disclosure practices o f intellectual capital in listed com panies o f Colom bo Stock Exchange. The sam ple was taken as 20 % fro m the total com panies covering all the sectors. It was fo u n d that the neediness o f disclosing the intellectual capital to get the clear picture o f the organizations wealth and success. According to the m anagerial perception, a t the initial stage, it is fa ir to produce a
dc.language.iso en_US en_US, si_LK
dc.publisher International Journal for Innovation Education and Research en_US, si_LK
dc.subject Intellectual Capital en_US, si_LK
dc.subject Disclosure Practices 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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