Intellectual capital reporting among large Malaysian companies and their determinants

• 第一著者: Robiah, Abu Bakar
• フォーマット: 学位論文
• 言語: English; English
• 出版事項: 2018
• 主題: HD28-70 Management. Industrial Management
• オンライン･アクセス: https://etd.uum.edu.my/7771/1/s90624_01.pdf; https://etd.uum.edu.my/7771/2/s90624_02.pdf; https://etd.uum.edu.my/7771/; https://sierra.uum.edu.my/record=b1698819~S1

In this new economy, intellectual capital (IC) plays an important role compared to the physical assets in achieving a company’s value and success. This study examines the IC disclosure practices in the 2006 annual reports of the 70 largest Malaysian companies listed on Bursa Malaysia. IC disclosures...