Conservatism of intellectual capital and relevance of earnings

• المؤلفون الرئيسيون: Sofian, Saudah, Abdul Rasid, Siti Zaleha, Mehri, Mohammadghorban
• التنسيق: مقال
• منشور في: Center for Promoting Ideas (CPI) 2011
• الموضوعات: HD28 Management. Industrial Management
• الوصول للمادة أونلاين: http://eprints.utm.my/id/eprint/39805/; http://dx.doi.org/10.30845/ijbss

This paper critically reviews the conservatism of accounting (by applying M/B value ratio) to pave the avenue of encouraging and the recognition of intellectual capital in financial reports of firms. This paper justifies this assessment in order to extend recognition and disclosure of intellectual c...