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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格式: | Article |
語言: | English |
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Institute for Business and Finance Research
2001
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在線閱讀: | 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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