Effects on intellectual capital information disclosed in annual reports on market capitalisation: evidence from Bursa Malaysia

• Main Authors: Abdulrahman Anam , Ousama, Abdul Hamid, Fatima, Abdul Rashid, Hafiz Majdi
• 格式: Article
• 语言: English
• 出版: Emerald Group Publishing Limited 2011
• 主题: HF5601 Accounting. Bookkeeping
• 在线阅读: http://irep.iium.edu.my/3064/1/Ousama%2C_Fatima_%26_Hafiz-Majdi_%282011b%29_Effects_of_IC_on_MCAP.pdf; http://irep.iium.edu.my/3064/; http://www.emeraldinsight.com/1401-338X.htm

This paper aims to examine the effects of intellectual capital (IC) disclosure in the annual reports of listed companies in Bursa Malaysia (BM) on their market capitalization (MCAP).