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An analysis of intellectual capital disclosure in Malaysian IPO prospectuses

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...

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Bibliographic Details
Main Authors: Rashid A.A., Ibrahim M.K., Othman R.
Other Authors: 36968755400
Format: Conference Paper
Published: 2023
Subjects:
Content analysis
Initial public offering prospectuses
Intellectual capital disclosure
Industry
Knowledge management
Initial public offerings
Intellectual capital
Malaysia
Malaysians
Industrial electronics
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Summary: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 provide evidence on firm's growth, auditor and culture influence on the level of IC disclosure. �2010 IEEE.

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