Audit committee characteristics and their impact on intellectual capital disclosure: a study of listed manufacturing companies in Sri Lanka / Nimalathasan Balasundaram.

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Audit committee characteristics and their impact on intellectual capital disclosure: a study of listed manufacturing companies in Sri Lanka / Nimalathasan Balasundaram.

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...

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Bibliographic Details
Main Author:	Balasundaram, Nimalathasan
Format:	Article
Language:	English
Published:	Accounting Research Institute and UiTM Press, Universiti Teknologi MARA 2019
Subjects:	Capital. Capitalism Capital. Capital investments
Online Access:	https://ir.uitm.edu.my/id/eprint/29368/

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