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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 credibility of the company. Without recording the intellectual capital figures in the balance sheet, it shows that the financial credibility of the balance sheet has been understated. Therefore,a questionnaire was developed to get the opinions from the accountants specially covering all the sectors of public limited companies and only 35 questionnaires were distributed. The dimensions and the variables were identified through a rigorous literature survey and based on that the conceptualization and operationalization have been done. To check the reliability, internal reliability, spilt half reliability and test retest reliability have been tested. To check the validity, face validity, content validity, construct validity (with factor analysis), convergent validity and discriminant validity have been tested. The dependent variable (Financial Credibility) has been taken as the main constructto test the reliability and validity. Finally, it is clear that the reliability and the validity have been ensured of the questionnaire.

There is no any common method available in the financial reporting practices to disclose the intellectual capital in the financial statements. In this study it was aimed to examine the managerial perception of intellectual capital disclosure practices in the listed companies in Sri Lanka. The main problem was to find out the issues of existing intellectual capital disclosure practices and how managerial perceptions affecting to the disclosure practices of intellectual capital in listed companies of Colombo Stock Exchange. The sample was taken as 20% from the total companies covering all the sectors. It was found that the neediness of disclosing the intellectual capital to get the clear picture of the organizations wealth and success. According to the managerial perception, at the initial stage, it is fair to produce a common method to disclose intellectual capital rather going to value them. Further, it is a must to investigate the total scope of intellectual capital to identify the common variables.

Focus' has been conceptualized in a multitude of overlapping domains closely associated with constructs such as prioritizing, attention, concentration, cognitive control, etc. yet employee work focus (EWF) remains a fuzzy construct in the literature. This research aims at theorizing this construct and developing a scale to measure EWF. A qualitative inquiry was done using grounded theory and content analysis to develop an initial framework which was used to develop an initial pool of 40 items. Thirty-Two items were retained based on the values of the content validity ratio (CVR>0.51). Those were subjected to two rounds of exploratory factor analysis using a big sample pilot study followed by the main study with 434 professionals in total from service and manufacturing industries in Sri Lanka which resulted in a best-fit model of three distinct factors of EWF namely alternative search, right focus (ability to prioritize) and sustained focus (attention). Confirmatory factor analysis along with a series of scale development tests including convergent and discriminant validity tests led to the final 3-dimensional 14-item scale to measure EWF with factor loadings over 0.5 and Cronbach α of 0.853. The authors presented a theoretical framework of EWF based on the aforesaid factor structure along with insights from the qualitative inquiry conducted using 29 respondents and reviewing previous empirical findings in over 100 publications. Finally, the article highlighted the managerial and theoretical implications of the findings and related future research avenues.