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 |