Proprietary costs of intellectual capital reporting: Malaysian evidence

Proprietary costs of intellectual capital reporting: Malaysian evidence

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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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Bibliographic Details
Main Authors: Kamardin, Hasnah, Abu Bakar, Robiah, Ishak, Rokiah
Format: Article
Language:English
Published: Emerald Group Publishing Limited 2015
Subjects:
HD28 Management. Industrial Management
Online Access:https://repo.uum.edu.my/id/eprint/16475/1/84.pdf

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