Intellectual Capital Reporting in Malaysia

• المؤلف الرئيسي: Too, Shaw Warn
• التنسيق: مقال
• اللغة: English
• منشور في: INTI International University 2009
• الموضوعات: HB Economic Theory; HC Economic History and Conditions
• الوصول للمادة أونلاين: http://eprints.intimal.edu.my/1510/1/2009_p27.pdf; http://eprints.intimal.edu.my/1510/; https://intijournal.intimal.edu.my/intijournal.htm

This research asserts to achieve two objectives. Firstly, it attempts to examine the extent and major categories of Intellectual Capital disclosure (ICD) in the Malaysian Initial Public Offerings (IPO) prospectuses. Secondly, it examines for the trend of ICD between year 2005 and 2006. Empirical tes...