scholarly journals Validation of Financial Credibility in the Questionnaire in the Field of Intellectual Capital Disclosure Practices of the Public Listed Companies in Sri Lanka

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
Sanjaya D. Jayasooriya ◽  
Kennedy D. Gunawardana
Keyword(s):  
Sri Lanka ◽  
Intellectual Capital ◽  
Listed Companies ◽  
The Public

scholarly journals Managerial Perception of Intellectual Capital Disclosure Practices of Listed Companies in Sri Lanka

2016 ◽  
Vol 4 (12) ◽  
pp. 206-214
Author(s):  
S D Jayasooriya ◽  
K D Gunawardana
Keyword(s):  
Sri Lanka ◽  
Financial Reporting ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Listed Companies ◽  
Common Method ◽  
Reporting Practices ◽  
Initial Stage ◽  
Managerial Perception ◽  
Managerial Perceptions

There is no any common method available in the financial reporting practices to disclose the intellectual capital in the financial statements. In this study it was aimed to examine the managerial perception of intellectual capital disclosure practices in the listed companies in Sri Lanka. The main problem was to find out the issues of existing intellectual capital disclosure practices and how managerial perceptions affecting to the disclosure practices of intellectual capital in listed companies of Colombo Stock Exchange. The sample was taken as 20% from the total companies covering all the sectors. It was found that the neediness of disclosing the intellectual capital to get the clear picture of the organizations wealth and success. According to the managerial perception, at the initial stage, it is fair to produce a common method to disclose intellectual capital rather going to value them. Further, it is a must to investigate the total scope of intellectual capital to identify the common variables.

scholarly journals Audit Committee Characteristics and their Impact on Intellectual Capital Disclosure: A Study of Listed Manufacturing Companies in Sri Lanka

2019 ◽  
Vol 14 (1) ◽  
pp. 135-149
Author(s):  
Nimalathasan Balasundaram ◽  
Keyword(s):  
Sri Lanka ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Stock Exchange ◽  
Listed Companies ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Sri Lankan ◽  
Manufacturing Companies ◽  
The Impact

In the today’s knowledge based economy, intellectual capital (IC) is considered as a strategic asset which determines the value of the company. Different practices of disclosing IC information in annual reports that do not show the real financial position of a company, is a main problem in Sri Lankan companies. The objective of this study was to find out the impact of audit committee characteristics on Intellectual Capital Disclosure (ICD) of listed companies on the Colombo Stock Exchange (CSE) for a period of five- years from 2012/2013 to 2017/2018. The ICD index comprised of 30 items in terms of Relational Capital Disclosure (RCD), Structural Capital Disclosure (SCD) and Human Capital Disclosure (HCD). The data was analyzed using correlations and regression analysis. Most of the Sri Lankan Listed companies disclosed ICD in text, sentences, pictures, tables and graphs in line with the Global Reporting Initiative (GRI) guidelines in their annual reports. ICD was measured by a disclosure index score. The independent variables comprised various forms of audit committee characteristics: audit committee size, frequency of audit committee meetings and audit committee independence. The study confirms that the size of the audit committee and audit committee meetings are important attributes to explain ICD in Sri Lanka. However, the study found a negative significant relationship between ICD and audit committee independence. Keywords: audit committee independence, audit committee meeting, audit committee size, intellectual capital disclosure

scholarly journals Intellectual Capital and Sustainable Economic Performance in the Public Sector: The Context of the New Public Management in Malaysia

2021 ◽  
Vol 13 (14) ◽  
pp. 7885
Author(s):  
Kardina Kamaruddin ◽  
Indra Abeysekera
Keyword(s):  
Public Sector ◽  
Intellectual Capital ◽  
Economic Performance ◽  
Public Management ◽  
Structural Equation ◽  
New Public Management ◽  
The Public ◽  
New Public ◽  
Operational Variables ◽  
Construct Dimensions

The New Public Management allows us to reflect upon whether intellectual capital helps public sector organisations meet their performance benchmarks. Sustainable economic performance gains importance from the public sector’s service ideal. Although there have been empirical endeavours using intellectual capital as operational variables, this study examines the theoretically informed relationship between the intellectual capital construct and its construct dimensions and the sustainable economic performance construct and its construct dimensions. The decision-making inputs of senior officials in the Malaysian public sector are vital for evaluating the relationship, as these officials are the individual strategists of the collective organisational strategy. The study conducted a survey that received 1092 usable responses and analysed them using the structural equation modelling research method. The findings showed a robust theoretical relationship between intellectual capital and sustainable economic performance. Furthermore, the study identified intellectual capital items that play a vital role in supporting public sector sustainable economic performance in Malaysia under New Public Management. The findings provide useful knowledge for public sector officials and policymakers, and for further research.

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