Ownership structure, board characteristics and intellectual capital performance of firms in Malaysia

• Main Authors: Ku Ismail, Ku Nor Izah, Abu Bakar, Robiah, Al-Musalli, Mahfoudh Abdul Karem
• Format: Article
• Published: American Scientific Publishers 2016
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/22380/; http://doi.org/10.1166/asl.2016.6671

This paper examines intellectual capital (IC) performance of Malaysian companies using Pulic’s Value Added Intellectual Coefficient (VAIC) as a measure of IC performance.In addition, it examines if ownership structure and board characteristics are associated with IC performance.Our analysis focuses...