Intellectual capital disclosure trends: some Malaysian evidence

• Main Authors: Ahmed Haji, Abdifatah, Mohd Ghazali, Nazli Anum
• 格式: Article
• 語言: English
• 出版: Emerald Group Publishing Limited 2012
• 主題: H Social Sciences (General)
• 在線閱讀: http://irep.iium.edu.my/26363/1/intellectual_capital_disclosure_trends.pdf; http://irep.iium.edu.my/26363/; http://www.emeraldinsight.com/journals.htm?articleid=17043983&

Purpose – The purpose of this paper is to examine the trend of intellectual capital disclosures (ICD) over a three-year period (2008-2010), when the Malaysian business environment was characterized by a number of major events such as the recent 2008/2009 global financial crisis and corporate gover...