Empirical investigation of voluntary intellectual capital disclosure practices among publicly listed companies in Singapore

• Main Authors: Cheng, Caroline Hwee Keng, Fok, Chee Khuen, Low, Vera Seng Miin
• Other Authors: Teoh, Hai Yap
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Disclosure; DRNTU::Business::Law::Intellectual property
• Online Access: http://hdl.handle.net/10356/8271
• Institution: Nanyang Technological University

This study investigates the level of voluntary intellectual capital(IC) disclosure practices of large and small companies, and the trend and types of IC disclosures. Annual reports from 40 firms listed on the Singapore Exchange are examined using a content analysis design to compute an IC disclosure...