Proprietary costs of intellectual capital reporting: Malaysian evidence

Purpose – The purpose of this paper is to examine the relationship between intellectual capital (IC) performance (value-added intellectual coefficient (VAIC)) and company characteristics with IC disclosure (ICD) in Malaysian listed companies. Design/methodology/approach – Sample of the study is 68 b...

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Bibliographic Details
Main Authors: Kamardin, Hasnah, Abu Bakar, Robiah, Ishak, Rokiah
Format: Article
Language:English
Published: Emerald Group Publishing 2015
Subjects:
Online Access:http://repo.uum.edu.my/16429/1/rg20.pdf
http://repo.uum.edu.my/16429/
http://doi.org/10.1108/ARA-04-2014-0050
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