IC disclosures in IPO prospectuses: Evidence from Malaysia

• Main Authors: Rashid A.A., Ibrahim M.K., Othman R., See K.F.
• Other Authors: 36968755400
• Format: Article
• Published: 2023
• Subjects: Content analysis; Initial public offering; Intellectual capital; Malaysia; Multiple regression analysis

Purpose: This study aims to investigate the factors influencing the disclosure of intellectual capital (IC) information in the Malaysian initial public offering (IPO) prospectus using multiple regression analysis. Design/methodology/approach: The sample consists of 130 companies in the technology an...