Browsing Department of Finance and Accountancy by Author "Fernando, A.J."

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A Conceptual Paper on Intellectual Capital Disclosure Practices: In the Context of Companies Listed on Colombo Stock Exchange, Sri Lanka.

Larojan, C.; Fernando, A.J. (Academy for Global Business Advancement, Malaysia, 2015)

In this conceptual paper, it is acknowledged that comprehensive literature on Intellectual Capital Disclosure (ICD) studies were reviewed globally and in the context of Sri Lanka. The results point out that there was a ...
Disclosure Practices of Intellectual Capital in Sri Lankan Context

Larojan, C.; Fernando, A.J. (Vavuniya Campus of the University of Jaffna., 2018)

In the today's Knowledge-Based Economy (KBE), Intellectual Capital (IC) is considered as a strategic asset which determines the value of the company. Different practices of disclosing the IC information in annual reports ...
Intellectual Capital Disclosure Practices: An Empirical study on Companies Listed on Colombo Stock Exchange.

Larojan, C.; Fernando, A.J. (Academy for Global Business Advancement, Malaysia, 2016)

Intellectual capital [IC] is regarded as a strategic asset of firms, which is potential of creating value. However, the measurement of intellectual capital is extremely difficult and as a result mere disclosure of IC ...

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