| Autor: |
Juyati Mohd Amin, Wan Adibah Wan Ismail, Siti Masnah Saringat, Hazlina Hassan |
| Rok vydání: |
2013 |
| Předmět: |
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| Zdroj: |
2013 IEEE Business Engineering and Industrial Applications Colloquium (BEIAC). |
| DOI: |
10.1109/beiac.2013.6560223 |
| Popis: |
This study investigates intellectual capital (IC) disclosure in Malaysian public listed companies. Specifically, this research examines the relationship between IC disclosure and companies' profitability, productivity, and firm size. We measure the IC disclosure using the IC disclosure index and I C disclosure frequency. The sample includes 255 firm-year observations from 2006-2008. The results from our content analysis confirm those of prior research that the IC disclosure has been increasing over time. The study finds that human capital is the most reported intellectual capital disclosure. In addition, we also find that firm size positively contribute to the disclosure of IC. The result of this study added to the body of literature by providing evidence on the relationship between IC disclosure and firms' characteristics. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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