Intellectual capital reporting and corporate characteristics of public-listed companies in Malaysia.
This study examines the extent and nature of voluntary intellectual capital (IC) disclosure by public-listed companies in Malaysia and how the disclosure may be explained by the economics or other rationale of corporate disclosure. Those intangible assets that are required to be disclosed under the...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Group Publishing Limited
2009
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| Online Access: | http://psasir.upm.edu.my/id/eprint/15257/1/Intellectual%20capital%20reporting%20and%20corporate%20characteristics%20of%20public.pdf http://psasir.upm.edu.my/id/eprint/15257/ |
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| Institution: | Universiti Putra Malaysia |
| Language: | English |