The determinants of intellectual capital disclosure among Malaysian listed companies

The determinants of intellectual capital disclosure among Malaysian listed companies

The objectives of this study are to identify the determinants and the extent of intellectual capital disclosure among Malaysian listed firms. The variables tested in this study are (1) age (2) size (3) leverage (4) profit; (5) ownership and (6) growth. A sample of 150 companies listed in Bursa Malay...

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Bibliographic Details
Main Authors: Taliyang, Siti Mariana, Abdul Latif, Rohaida, Mustafa, Nurul Huda
Format: Article
Language:English
Published: Institute for Business and Finance Research 2001
Subjects:
HF5601 Accounting
Online Access:https://repo.uum.edu.my/id/eprint/16481/1/SSRN-id1950361.pdf

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