Staff View: Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector

Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector

The transition from tangible asset to intangible asset in the knowledge-based economy has brought several changes in terms of value creation. The value creation generated from company’s intellectual capital has a major impact on company value and performance. The performance of intellectual capital...

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Main Authors:	Abdullah Jihad Rasmi Rabaya,, Noradiva Hamzah,, Norman Mohd Saleh,
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2018
Online Access:	http://journalarticle.ukm.my/19715/1/25273-90576-1-PB.pdf http://journalarticle.ukm.my/19715/ https://ejournal.ukm.my/ajac/issue/view/1084/showToc
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id	my-ukm.journal.19715
record_format	eprints
spelling	my-ukm.journal.197152022-09-15T01:26:30Z http://journalarticle.ukm.my/19715/ Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector Abdullah Jihad Rasmi Rabaya, Noradiva Hamzah, Norman Mohd Saleh, The transition from tangible asset to intangible asset in the knowledge-based economy has brought several changes in terms of value creation. The value creation generated from company’s intellectual capital has a major impact on company value and performance. The performance of intellectual capital in value creation (generating company’s capabilities which in turn increased the company’s performance) could assist investors and company’s management to visualize the importance of intangible assets. MFRS 139 adoption facilitates the management and investors by providing better information environment that could enhance company’s intellectual capital performance, especially the financial institution’s holding companies. MFRS increases the quality of financial information, transparency level and enhances the business information environment that could in turn improves company performance. Giving attention to knowledge management theory, this study examines the association between MFRS 139 adoption and intellectual capital performance and its components. This study uses secondary data obtained from Data-stream database and annual reports of Malaysian financial institution holding companies that are listed in the main market in Bursa Malaysia from 2005 to 2015. The empirical result indicates that the MFRS 139 adoption has a significantly positive effect on company’s intellectual capital performance. Penerbit Universiti Kebangsaan Malaysia 2018 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/19715/1/25273-90576-1-PB.pdf Abdullah Jihad Rasmi Rabaya, and Noradiva Hamzah, and Norman Mohd Saleh, (2018) Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector. Asian Journal of Accounting and Governance, 9 . pp. 143-158. ISSN 2180-3838 https://ejournal.ukm.my/ajac/issue/view/1084/showToc
institution	Universiti Kebangsaan Malaysia
building	Tun Sri Lanang Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Kebangsaan Malaysia
content_source	UKM Journal Article Repository
url_provider	http://journalarticle.ukm.my/
language	English
description	The transition from tangible asset to intangible asset in the knowledge-based economy has brought several changes in terms of value creation. The value creation generated from company’s intellectual capital has a major impact on company value and performance. The performance of intellectual capital in value creation (generating company’s capabilities which in turn increased the company’s performance) could assist investors and company’s management to visualize the importance of intangible assets. MFRS 139 adoption facilitates the management and investors by providing better information environment that could enhance company’s intellectual capital performance, especially the financial institution’s holding companies. MFRS increases the quality of financial information, transparency level and enhances the business information environment that could in turn improves company performance. Giving attention to knowledge management theory, this study examines the association between MFRS 139 adoption and intellectual capital performance and its components. This study uses secondary data obtained from Data-stream database and annual reports of Malaysian financial institution holding companies that are listed in the main market in Bursa Malaysia from 2005 to 2015. The empirical result indicates that the MFRS 139 adoption has a significantly positive effect on company’s intellectual capital performance.
format	Article
author	Abdullah Jihad Rasmi Rabaya, Noradiva Hamzah, Norman Mohd Saleh,
spellingShingle	Abdullah Jihad Rasmi Rabaya, Noradiva Hamzah, Norman Mohd Saleh, Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector
author_facet	Abdullah Jihad Rasmi Rabaya, Noradiva Hamzah, Norman Mohd Saleh,
author_sort	Abdullah Jihad Rasmi Rabaya,
title	Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector
title_short	Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector
title_full	Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector
title_fullStr	Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector
title_full_unstemmed	Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector
title_sort	malaysian financial reporting standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the malaysian financial sector
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2018
url	http://journalarticle.ukm.my/19715/1/25273-90576-1-PB.pdf http://journalarticle.ukm.my/19715/ https://ejournal.ukm.my/ajac/issue/view/1084/showToc
_version_	1744354639962177536
score	13.211869

Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector

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