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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| Main Authors: | , , , |
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| Other Authors: | |
| Format: | Article |
| Published: |
2023
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| Subjects: | |
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| Institution: | Universiti Tenaga Nasional |