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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Main Authors: | Kamardin, Hasnah, Abu Bakar, Robiah, Ishak, Rokiah |
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Format: | Article |
Language: | English |
Published: |
Emerald Group Publishing
2015
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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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