Intellectual capital reporting and corporate characteristics of public-listed companies in Malaysia.

• 主要な著者: Foong, Soon Yau, Loo, Sin Chun, Balaraman, Rajeswary
• フォーマット: 論文
• 言語: English
• 出版事項: Emerald Group Publishing Limited 2009
• オンライン･アクセス: http://psasir.upm.edu.my/id/eprint/15257/1/Intellectual%20capital%20reporting%20and%20corporate%20characteristics%20of%20public.pdf; http://psasir.upm.edu.my/id/eprint/15257/

This study examines the extent and nature of voluntary intellectual capital (IC) disclosure by public-listed companies in Malaysia and how the disclosure may be explained by the economics or other rationale of corporate disclosure. Those intangible assets that are required to be disclosed under the...