Conservatism of intellectual capital and relevance of earnings

• Main Authors: Sofian, Saudah, Abdul Rasid, Siti Zaleha, Mehri, Mohammadghorban
• Format: Article
• Published: Center for Promoting Ideas (CPI) 2011
• Subjects: HD28 Management. Industrial Management
• Online Access: http://eprints.utm.my/id/eprint/39805/; http://dx.doi.org/10.30845/ijbss
• Institution: Universiti Teknologi Malaysia

This paper critically reviews the conservatism of accounting (by applying M/B value ratio) to pave the avenue of encouraging and the recognition of intellectual capital in financial reports of firms. This paper justifies this assessment in order to extend recognition and disclosure of intellectual c...