Praktiken zur Offenlegung von geistigem Kapital in Sri Lanka

This book examines the existing practices of disclosing financial metrics by publicly listed companies on the Colombo Stock Exchange (CSE). The varying practices in disclosing intellectual capital in annual reports do not reflect the actual financial condition of the company, which poses a significant issue for Sri Lankan firms. Therefore, this book review investigates the current disclosure practices of companies listed on the Colombo Stock Exchange. This book is based on secondary data from the annual reports of publicly listed companies in Sri Lanka. The capital components of intellectual capital, namely human capital, organizational capital, and social capital, influence the enhancement of corporate assets. With the proper design, development, and implementation of best practices, it should be possible to elevate the disclosure of intellectual capital in annual reports to the required level.