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Intellectual Capital Reporting and Corporate Characteristics of Public‐Listed Companies in Malaysia

Author

Listed:
  • Foong Soon Yau
  • Loo Sin Chun
  • Rajeswary Balaraman

Abstract

Keywords: Intellectual capital, Voluntary disclosure benefits, Content analysis, Corporate characteristics, Malaysia

Suggested Citation

  • Foong Soon Yau & Loo Sin Chun & Rajeswary Balaraman, 2009. "Intellectual Capital Reporting and Corporate Characteristics of Public‐Listed Companies in Malaysia," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 7(1), pages 17-35, December.
    • Handle: RePEc:eme:jfrapp:v:7:y:2009:i:1:p:17-35
    DOI: 10.1108/19852510980000639
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    Citations

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    Cited by:

    1. Wasim ul Rehman & Suleyman Degirmen & Fareeha Waseem, 2022. "Propensity for and Quality of Intellectual Capital Divulgence Across the BRICS Banking Sector: A Knowledge-Based Perspective from Emerging Economies," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 13(2), pages 1028-1055, June.
    2. Muhammad Wasim Jan Khan, 2014. "A Critical Review of Empirical Studies in Intellectual Capital Literature," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(11), pages 159-176, November.
    3. Hichem Khlif & Kamran Ahmed & Mohsen Souissi, 2017. "Ownership structure and voluntary disclosure: A synthesis of empirical studies," Australian Journal of Management, Australian School of Business, vol. 42(3), pages 376-403, August.
    4. Byron A. Brown & Afifa Patel & Veronica Ofaletse, 2016. "Categories of Intellectual Capital Disclosed by Service-based Companies in Botswana," Journal of Management and Strategy, Journal of Management and Strategy, Sciedu Press, vol. 7(4), pages 45-60, November.
    5. Bharathi Kamath, 2019. "Impact of corporate governance characteristics on intellectual capital performance of firms in India," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(1), pages 20-36, March.

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