A comparative analysis of intellectual capital disclosure practices between Malaysian and Indonesia / Amrizah Kamaluddin, Zuraida Mohamad Nor and Erlane K Ghani.
This study examines the extent of intellectual capital (IC) disclosure practices between Malaysian and Indonesian agricultural companies. This study relied on content analysis on the annual reports of public listed agricultural companies in Malaysia and Indonesia. The results show that the extent of...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
2017
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| Subjects: | |
| Online Access: | http://ir.uitm.edu.my/id/eprint/30277/1/30277.pdf http://ir.uitm.edu.my/id/eprint/30277/ |
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| Institution: | Universiti Teknologi Mara |
| Language: | English |