Proprietary costs of intellectual capital reporting: Malaysian evidence
Purpose– The purpose of this paper is to examine the relationship between intellectual capital (IC) performance (value-added intellectual coefficient (VAIC)) and company characteristics with IC disclosure (ICD) in Malaysian listed companies. Design/methodology/approach– Sample of the study is 68 bi...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Group Publishing Limited
2015
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/16475/1/84.pdf http://repo.uum.edu.my/16475/ http://doi.org/10.1108/ARA-04-2014-0050 |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |