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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| Format: | Article |
| Language: | English |
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Accounting Research Institute and UiTM Press, Universiti Teknologi MARA,
2019-04.
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| Online Access: | Get fulltext View Fulltext in UiTM IR |