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...

The evolution and contemporary development of usage of annual reports in Sri Lanka acts a critical role in the disclosure practices of the financial performances of the companies in Sri Lanka. From the British era of the Sri Lankan culture, there was a clear evolution of the disclosure practices...

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...