The determinants of intellectual capital disclosure among Malaysian listed companies
The objectives of this study are to identify the determinants and the extent of intellectual capital disclosure among Malaysian listed firms. The variables tested in this study are (1) age (2) size (3) leverage (4) profit; (5) ownership and (6) growth. A sample of 150 companies listed in Bursa Malay...
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Institute for Business and Finance Research
2001
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Online Access: | http://repo.uum.edu.my/16481/1/SSRN-id1950361.pdf http://repo.uum.edu.my/16481/ http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1950361 |
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my.uum.repo.164812015-12-17T07:39:39Z http://repo.uum.edu.my/16481/ The determinants of intellectual capital disclosure among Malaysian listed companies Taliyang, Siti Mariana Abdul Latif, Rohaida Mustafa, Nurul Huda HF5601 Accounting The objectives of this study are to identify the determinants and the extent of intellectual capital disclosure among Malaysian listed firms. The variables tested in this study are (1) age (2) size (3) leverage (4) profit; (5) ownership and (6) growth. A sample of 150 companies listed in Bursa Malaysia was selected consisting of five industries: Information Technology, Consumer Product, Industrial Product, Trading/Services and Finance. The result show that about 72.6 percent of the companies selected disclosed intellectual capital in their annual reports. That data show that our variables are determinants of intellectual age, size, director ownership and growth. Institute for Business and Finance Research 2001 Article PeerReviewed application/pdf en http://repo.uum.edu.my/16481/1/SSRN-id1950361.pdf Taliyang, Siti Mariana and Abdul Latif, Rohaida and Mustafa, Nurul Huda (2001) The determinants of intellectual capital disclosure among Malaysian listed companies. International Journal of Management and Marketing Research, 4 (3). pp. 25-33. ISSN 1933-3153 http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1950361 |
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HF5601 Accounting Taliyang, Siti Mariana Abdul Latif, Rohaida Mustafa, Nurul Huda The determinants of intellectual capital disclosure among Malaysian listed companies |
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The objectives of this study are to identify the determinants and the extent of intellectual capital disclosure among Malaysian listed firms. The variables tested in this study are (1) age (2) size (3) leverage (4) profit; (5) ownership and (6) growth. A sample of 150 companies listed in Bursa Malaysia was selected consisting of five industries: Information Technology, Consumer Product, Industrial Product, Trading/Services and Finance. The result show that about 72.6 percent of the companies selected disclosed intellectual capital in their annual reports. That data show that our variables are determinants of intellectual age, size, director ownership and growth. |
format |
Article |
author |
Taliyang, Siti Mariana Abdul Latif, Rohaida Mustafa, Nurul Huda |
author_facet |
Taliyang, Siti Mariana Abdul Latif, Rohaida Mustafa, Nurul Huda |
author_sort |
Taliyang, Siti Mariana |
title |
The determinants of intellectual capital disclosure among Malaysian listed companies |
title_short |
The determinants of intellectual capital disclosure among Malaysian listed companies |
title_full |
The determinants of intellectual capital disclosure among Malaysian listed companies |
title_fullStr |
The determinants of intellectual capital disclosure among Malaysian listed companies |
title_full_unstemmed |
The determinants of intellectual capital disclosure among Malaysian listed companies |
title_sort |
determinants of intellectual capital disclosure among malaysian listed companies |
publisher |
Institute for Business and Finance Research |
publishDate |
2001 |
url |
http://repo.uum.edu.my/16481/1/SSRN-id1950361.pdf http://repo.uum.edu.my/16481/ http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1950361 |
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