DSpace Repository

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

Show simple item record

dc.contributor.author Larojan, C.
dc.contributor.author Fernando, A.J.
dc.date.accessioned 2021-06-13T05:11:25Z
dc.date.accessioned 2022-06-27T04:30:26Z
dc.date.available 2021-06-13T05:11:25Z
dc.date.available 2022-06-27T04:30:26Z
dc.date.issued 2015
dc.identifier.uri http://repo.lib.jfn.ac.lk/ujrr/handle/123456789/2978
dc.description.abstract 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 commonly upward trend for the disclosure of Intellectual Capital (IC) in the annual reports. Literature review and content analysis show that there is a generally increasing trend of ICD in the Sri Lankan listed companies. Most of the Sri Lankan listed companies are now being disclosed at least ICD in their annual reports in terms of text, sentences, pictures, tables and graphs with the core discipline of Global Reporting Initiatives (GRI4) guidelines. We developed an IC coding framework incorporating various prior studies. We proposed two conceptual models which can be applied by the future researcher towards ICD. en_US
dc.language.iso en en_US
dc.publisher Academy for Global Business Advancement, Malaysia en_US
dc.subject Conceptual Paper en_US
dc.subject Colombo Stock Exchange (CSE) en_US
dc.subject Global Reporting Initiatives (GRI4) en_US
dc.subject Guidelines and Intellectual Capital Disclosure (ICD). en_US
dc.title A Conceptual Paper on Intellectual Capital Disclosure Practices: In the Context of Companies Listed on Colombo Stock Exchange, Sri Lanka. en_US
dc.type Article en_US


Files in this item

This item appears in the following Collection(s)

Show simple item record