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Intellectual Capital and Firm Performance: The Moderating Role of CSR in Sri Lanka’s Materials Sector Cover

Intellectual Capital and Firm Performance: The Moderating Role of CSR in Sri Lanka’s Materials Sector

Journal of Accountancy and Finance

Volume 12 (2025): Issue 1

By: R. Thujinthan and P. Tharshiga

Open Access

|Jun 2025

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Journal eISSN: 2950-6913

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Language: English

Page range: 49 - 60

Published on: Jun 30, 2025

Published by: Department of Accountancy, Wayamba University of Sri Lanka

In partnership with: Paradigm Publishing Services

Keywords:

Intellectual capital,

Corporate social responsibility,

Firm performance,

Human capital efficiency,

Structural capital

© 2025 R. Thujinthan, P. Tharshiga, published by Department of Accountancy, Wayamba University of Sri Lanka
This work is licensed under the Creative Commons Attribution 4.0 License.

Volume 12 (2025): Issue 1

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