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

• Huvudskapare: Balasundaram, Nimalathasan (Författare, medförfattare)
• Materialtyp: Bok
• Publicerad: Accounting Research Institute and UiTM Press, Universiti Teknologi MARA, 2019-04.
• Ämnen: Article; PeerReviewed
• Länkar: Link Metadata

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...