An analysis of intellectual capital disclosure in Malaysian IPO prospectuses

• 主要な著者: Rashid A.A., Ibrahim M.K., Othman R.
• その他の著者: 36968755400
• フォーマット: Conference Paper
• 出版事項: 2023
• 主題: Content analysis; Initial public offering prospectuses; Intellectual capital disclosure; Industry; Knowledge management; Initial public offerings; Intellectual capital; Malaysia; Malaysians; Industrial electronics

The purpose of this study is to analyze the content of prospectuses and determine the factors influencing IC disclosure of 225 sample companies applied for initial listing on the Bursa Malaysia from 2004 to 2008. The extent of IC disclosure is gauged using content analysis methodology. The findings...