Purpose - This paper investigates the intellectual capital disclosure trends and disclosure category differences of top 20 listed firms in a developing nation, Sri Lanka, and moderately developed nation, Singapore. The aim of this study is to highlight the differences in IC disclosure practice...

Intellectual Capital is one of the key areas which is a part the intangible assets of the companies. According to the main objective of this study, it is wanted to find out the existing intellectual capital practices in public limited in Sri Lanka and study how they affect the financial...

This study examines the effect of current-period intellectual capital disclosure on earnings and current annual stock return during a civil-war period. Using the top 30 firms by market capitalization listed on Colombo Stock Exchange over six years (from 1998 to 2003), this study finds that firms...

Capital components in the Intellectual Capital (IC) namely Human Capital (HC), Organizational Capital (OC) and Social Capital (SC) have impact on enhancing the organizational wealth. The different practices of disclosing the IC in annual reports do not result the real outcome of financial...

With the proliferation of technology, the success of modern firms highly depends upon the new technologies that facilitate new commercial opportunities and improve business processes. Therefore, it is vital to investigate how Enterprise Resource Planning (ERP) systems improve business...

The purpose of this research is to determine the impact of intellectual capital on the financial performance of power and energy companies in Sri Lanka adopting key dimensions; human capital efficiency, structural capital efficiency, relational capital efficiency, and capital employed...

The purpose of this research is to determine the impact of intellectual capital on the financial performance of power and energy companies in Sri Lanka adopting key dimensions; human capital efficiency, structural capital efficiency, relational capital efficiency, and capital employed...

Intellectual Capital measuring and reporting is very crucial in annual reports due to its inestimable benefits. This study aims to examine the appropriate method for quantifying Intellectual Capital as well as investigate the impact of Intellectual Capital on consumer staples firm performance....