Intellectual Capital Disclosure: The Effect of Family and Non-Executive Directors on Board

• Main Authors: Kamardin, Hasnah, Abu Bakar, Robiah, Ishak, Rokiah
• Format: Article
• Published: American Scientific Publishers 2017
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/23626/; http://doi.org/10.1166/asl.2017.7665
• Institution: Universiti Utara Malaysia

The study examines the effect of corporate governance characteristics on the intellectual capital (IC) disclosure in public listed companies in Malaysia.Samples of the companies are 55 companies from the top 100 companies in 2006 based on market capitalization.Data are collected for 2 years (2006 an...