TY - GEN
T1 - Intellectual capital disclosure in
AU - Amin, Juyati Mohd
AU - Saringat, Siti Masnah
AU - Hassan, Hazlina
AU - Ismail, Wan Adibah Wan
PY - 2013
Y1 - 2013
N2 - This study investigates intellectual capital (IC) disclosure in Malaysian public listed companies. Specifically, this research examines the relationship between IC disclosure and companies' profitability, productivity, and firm size. We measure the IC disclosure using the IC disclosure index and I C disclosure frequency. The sample includes 255 firm-year observations from 2006-2008. The results from our content analysis confirm those of prior research that the IC disclosure has been increasing over time. The study finds that human capital is the most reported intellectual capital disclosure. In addition, we also find that firm size positively contribute to the disclosure of IC. The result of this study added to the body of literature by providing evidence on the relationship between IC disclosure and firms' characteristics.
AB - This study investigates intellectual capital (IC) disclosure in Malaysian public listed companies. Specifically, this research examines the relationship between IC disclosure and companies' profitability, productivity, and firm size. We measure the IC disclosure using the IC disclosure index and I C disclosure frequency. The sample includes 255 firm-year observations from 2006-2008. The results from our content analysis confirm those of prior research that the IC disclosure has been increasing over time. The study finds that human capital is the most reported intellectual capital disclosure. In addition, we also find that firm size positively contribute to the disclosure of IC. The result of this study added to the body of literature by providing evidence on the relationship between IC disclosure and firms' characteristics.
UR - http://www.scopus.com/inward/record.url?scp=84883089086&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=84883089086&partnerID=8YFLogxK
U2 - 10.1109/BEIAC.2013.6560223
DO - 10.1109/BEIAC.2013.6560223
M3 - Conference contribution
AN - SCOPUS:84883089086
SN - 9781467359689
T3 - BEIAC 2013 - 2013 IEEE Business Engineering and Industrial Applications Colloquium
SP - 703
EP - 708
BT - BEIAC 2013 - 2013 IEEE Business Engineering and Industrial Applications Colloquium
T2 - 2013 IEEE Business Engineering and Industrial Applications Colloquium, BEIAC 2013
Y2 - 7 April 2013 through 9 April 2013
ER -