An analysis of intellectual capital disclosure in Malaysian IPO prospectuses

The purpose of this study is to analyze the content of prospectuses and determine the factors influencing IC disclosure of 225 sample companies applied for initial listing on the Bursa Malaysia from 2004 to 2008. The extent of IC disclosure is gauged using content analysis methodology. The findings...

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Main Authors: Rashid A.A., Ibrahim M.K., Othman R.
Other Authors: 36968755400
Format: Conference Paper
Published: 2023
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Institution: Universiti Tenaga Nasional
id my.uniten.dspace-30551
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spelling my.uniten.dspace-305512024-04-17T10:23:20Z An analysis of intellectual capital disclosure in Malaysian IPO prospectuses Rashid A.A. Ibrahim M.K. Othman R. 36968755400 55413613200 22986430700 Content analysis Initial public offering prospectuses Intellectual capital disclosure Industry Knowledge management Content analysis Initial public offerings Intellectual capital Malaysia Malaysians Industrial electronics The purpose of this study is to analyze the content of prospectuses and determine the factors influencing IC disclosure of 225 sample companies applied for initial listing on the Bursa Malaysia from 2004 to 2008. The extent of IC disclosure is gauged using content analysis methodology. The findings provide evidence on firm's growth, auditor and culture influence on the level of IC disclosure. �2010 IEEE. Final 2023-12-29T07:49:19Z 2023-12-29T07:49:19Z 2010 Conference Paper 10.1109/ISIEA.2010.5679464 2-s2.0-79251577714 https://www.scopus.com/inward/record.uri?eid=2-s2.0-79251577714&doi=10.1109%2fISIEA.2010.5679464&partnerID=40&md5=176a9977093f9a10f2ebf13d7615d89a https://irepository.uniten.edu.my/handle/123456789/30551 5679464 236 241 Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
topic Content analysis
Initial public offering prospectuses
Intellectual capital disclosure
Industry
Knowledge management
Content analysis
Initial public offerings
Intellectual capital
Malaysia
Malaysians
Industrial electronics
spellingShingle Content analysis
Initial public offering prospectuses
Intellectual capital disclosure
Industry
Knowledge management
Content analysis
Initial public offerings
Intellectual capital
Malaysia
Malaysians
Industrial electronics
Rashid A.A.
Ibrahim M.K.
Othman R.
An analysis of intellectual capital disclosure in Malaysian IPO prospectuses
description The purpose of this study is to analyze the content of prospectuses and determine the factors influencing IC disclosure of 225 sample companies applied for initial listing on the Bursa Malaysia from 2004 to 2008. The extent of IC disclosure is gauged using content analysis methodology. The findings provide evidence on firm's growth, auditor and culture influence on the level of IC disclosure. �2010 IEEE.
author2 36968755400
author_facet 36968755400
Rashid A.A.
Ibrahim M.K.
Othman R.
format Conference Paper
author Rashid A.A.
Ibrahim M.K.
Othman R.
author_sort Rashid A.A.
title An analysis of intellectual capital disclosure in Malaysian IPO prospectuses
title_short An analysis of intellectual capital disclosure in Malaysian IPO prospectuses
title_full An analysis of intellectual capital disclosure in Malaysian IPO prospectuses
title_fullStr An analysis of intellectual capital disclosure in Malaysian IPO prospectuses
title_full_unstemmed An analysis of intellectual capital disclosure in Malaysian IPO prospectuses
title_sort analysis of intellectual capital disclosure in malaysian ipo prospectuses
publishDate 2023
_version_ 1806424544499466240