Analysis of intellectual capital disclosure - an illustrative example

• Main Authors: Husin N.M., Hooper K., Olesen K.
• Other Authors: 55152658600
• Format: Article
• Published: 2023
• Subjects: Annual reports; Intellectual capital; Malaysia; Narratives; Numbers; Public companies; Quality; Quantity; Visual images
• Institution: Universiti Tenaga Nasional

Purpose - The purpose of this paper is to provide an analysis of intellectual capital (IC) disclosures in annual reports (mandatory and voluntary) and draw attention to the specific issues related to the methodology used i.e. content analysis. The focus is to incorporate all forms of IC disclosure -...