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

Abstract

AttachedThere is no any com m on m ethod available in the fin a n cia l reporting practices to disclose the intellectual capital in the fin a n cia l statem ents. In this study it was aim ed to exam ine the m anagerial perception o f intellectual capital disclosure practices in the listed com panies in Sri Lanka. The m ain problem w as to fin d out the issues o f existing intellectual capital disclosure practices and how m anagerial perceptions affecting to the disclosure practices o f intellectual capital in listed com panies o f Colom bo Stock Exchange. The sam ple was taken as 20 % fro m the total com panies covering all the sectors. It was fo u n d that the neediness o f disclosing the intellectual capital to get the clear picture o f the organizations wealth and success. According to the m anagerial perception, a t the initial stage, it is fa ir to produce a