Despite the importance of intellectual capital (IC), accounting standards are conservative concerning the capitalization of IC as assets. Thus, intangible-intensive firms disclose additional IC information, e.g. in their annual reports. The market-to-book value (MBV) ratio is regarded as an...

This research focuses on industry characteristics and their impact on corporate governance and disclosure practices of firms. Nature of industry characteristics divides firms into two broad categories: intellectual capital (IC) intensive firms and capital intensive firms. Accordingly, this...

This study conduct 22 interviews with the directors of 11 firms chosen from the top 30 listed firms by market capital on the Colombo Stock Exchange, with each firm representing an industry. The interviews explore senior executives' views about disclosing the structural intangibles in annual...

This research found that the intellectual capital disclosure can affect the relationship between earning and stock price. The intellectual capital disclosure can clearly depict the whole corporate resources which to generate revenue. This means the intellectual capital disclosure can describe...