IC disclosures in IPO prospectuses: Evidence from Malaysia

Purpose: This study aims to investigate the factors influencing the disclosure of intellectual capital (IC) information in the Malaysian initial public offering (IPO) prospectus using multiple regression analysis. Design/methodology/approach: The sample consists of 130 companies in the technology an...

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Bibliographic Details

Main Authors:	Rashid A.A., Ibrahim M.K., Othman R., See K.F.
Other Authors:	36968755400
Format:	Article
Published:	2023
Subjects:	Content analysis Initial public offering Intellectual capital Malaysia Multiple regression analysis
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