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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my.uniten.dspace-305512024-04-17T10:23:20Z An analysis of intellectual capital disclosure in Malaysian IPO prospectuses Rashid A.A. Ibrahim M.K. Othman R. 36968755400 55413613200 22986430700 Content analysis Initial public offering prospectuses Intellectual capital disclosure Industry Knowledge management Content analysis 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 provide evidence on firm's growth, auditor and culture influence on the level of IC disclosure. �2010 IEEE. Final 2023-12-29T07:49:19Z 2023-12-29T07:49:19Z 2010 Conference Paper 10.1109/ISIEA.2010.5679464 2-s2.0-79251577714 https://www.scopus.com/inward/record.uri?eid=2-s2.0-79251577714&doi=10.1109%2fISIEA.2010.5679464&partnerID=40&md5=176a9977093f9a10f2ebf13d7615d89a https://irepository.uniten.edu.my/handle/123456789/30551 5679464 236 241 Scopus |
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Content analysis Initial public offering prospectuses Intellectual capital disclosure Industry Knowledge management Content analysis Initial public offerings Intellectual capital Malaysia Malaysians Industrial electronics |
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Content analysis Initial public offering prospectuses Intellectual capital disclosure Industry Knowledge management Content analysis Initial public offerings Intellectual capital Malaysia Malaysians Industrial electronics Rashid A.A. Ibrahim M.K. Othman R. An analysis of intellectual capital disclosure in Malaysian IPO prospectuses |
| description |
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. |
| author2 |
36968755400 |
| author_facet |
36968755400 Rashid A.A. Ibrahim M.K. Othman R. |
| format |
Conference Paper |
| author |
Rashid A.A. Ibrahim M.K. Othman R. |
| author_sort |
Rashid A.A. |
| title |
An analysis of intellectual capital disclosure in Malaysian IPO prospectuses |
| title_short |
An analysis of intellectual capital disclosure in Malaysian IPO prospectuses |
| title_full |
An analysis of intellectual capital disclosure in Malaysian IPO prospectuses |
| title_fullStr |
An analysis of intellectual capital disclosure in Malaysian IPO prospectuses |
| title_full_unstemmed |
An analysis of intellectual capital disclosure in Malaysian IPO prospectuses |
| title_sort |
analysis of intellectual capital disclosure in malaysian ipo prospectuses |
| publishDate |
2023 |
| _version_ |
1806424544499466240 |
| score |
13.214268 |