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Intellectual capital disclosure: annual report and website / Nik Anis Idayu Nik Abdullah

This study seeks to explore how companies in Malaysia disclose their intellectual capital (IC) information in the annual reports and websites. It examines the IC reporting practice of top 100 Malaysian companies based on market capitalization by analyzing IC disclosure both in annual reports and web...

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Main Author: Nik Abdullah, Nik Anis Idayu
Format: Thesis
Language:English
Published: 2013
Online Access:https://ir.uitm.edu.my/id/eprint/16358/1/TM_NIK%20ANIS%20IDAYU%20NIK%20ABDULLAH%20AC%2013_5.pdf
https://ir.uitm.edu.my/id/eprint/16358/
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spelling my.uitm.ir.163582022-04-13T01:30:49Z https://ir.uitm.edu.my/id/eprint/16358/ Intellectual capital disclosure: annual report and website / Nik Anis Idayu Nik Abdullah Nik Abdullah, Nik Anis Idayu This study seeks to explore how companies in Malaysia disclose their intellectual capital (IC) information in the annual reports and websites. It examines the IC reporting practice of top 100 Malaysian companies based on market capitalization by analyzing IC disclosure both in annual reports and websites. This study also compares the annual reports and websites as medium of reporting IC information. In addition, this study analysed the association of various corporate governance mechanisms; board size, board composition, role duality, audit committee size and frequency of audit committee meeting with IC disclosure in both reporting mediums. The data was obtained from the annual reports for the year ended from 31 January 2011 to 31 December 2011 whereas data for companies’ websites were examined from 1 May to 31 May 2013. This study also employed a content analysis based on word count to determine the extent of IC disclosure in annual reports and websites. Inferential statistics were computed to examine the association between corporate governance mechanisms and IC disclosure. The study found that Malaysian companies disclosed more IC information in the annual report as compared to the websites. The analysis shows that none of the corporate governance variables have an association with IC disclosure both in annual reports and websites. This study would be of interest to accounting standard setters because it provides insight into the extensiveness of IC disclosure practices in Malaysia and also enhances their understanding on the need for framework for voluntary disclosures in the annual reports and websites. 2013-08 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/16358/1/TM_NIK%20ANIS%20IDAYU%20NIK%20ABDULLAH%20AC%2013_5.pdf (2013) Intellectual capital disclosure: annual report and website / Nik Anis Idayu Nik Abdullah. Masters thesis, thesis, Universiti Teknologi MARA.
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description This study seeks to explore how companies in Malaysia disclose their intellectual capital (IC) information in the annual reports and websites. It examines the IC reporting practice of top 100 Malaysian companies based on market capitalization by analyzing IC disclosure both in annual reports and websites. This study also compares the annual reports and websites as medium of reporting IC information. In addition, this study analysed the association of various corporate governance mechanisms; board size, board composition, role duality, audit committee size and frequency of audit committee meeting with IC disclosure in both reporting mediums. The data was obtained from the annual reports for the year ended from 31 January 2011 to 31 December 2011 whereas data for companies’ websites were examined from 1 May to 31 May 2013. This study also employed a content analysis based on word count to determine the extent of IC disclosure in annual reports and websites. Inferential statistics were computed to examine the association between corporate governance mechanisms and IC disclosure. The study found that Malaysian companies disclosed more IC information in the annual report as compared to the websites. The analysis shows that none of the corporate governance variables have an association with IC disclosure both in annual reports and websites. This study would be of interest to accounting standard setters because it provides insight into the extensiveness of IC disclosure practices in Malaysia and also enhances their understanding on the need for framework for voluntary disclosures in the annual reports and websites.
format Thesis
author Nik Abdullah, Nik Anis Idayu
spellingShingle Nik Abdullah, Nik Anis Idayu
Intellectual capital disclosure: annual report and website / Nik Anis Idayu Nik Abdullah
author_facet Nik Abdullah, Nik Anis Idayu
author_sort Nik Abdullah, Nik Anis Idayu
title Intellectual capital disclosure: annual report and website / Nik Anis Idayu Nik Abdullah
title_short Intellectual capital disclosure: annual report and website / Nik Anis Idayu Nik Abdullah
title_full Intellectual capital disclosure: annual report and website / Nik Anis Idayu Nik Abdullah
title_fullStr Intellectual capital disclosure: annual report and website / Nik Anis Idayu Nik Abdullah
title_full_unstemmed Intellectual capital disclosure: annual report and website / Nik Anis Idayu Nik Abdullah
title_sort intellectual capital disclosure: annual report and website / nik anis idayu nik abdullah
publishDate 2013
url https://ir.uitm.edu.my/id/eprint/16358/1/TM_NIK%20ANIS%20IDAYU%20NIK%20ABDULLAH%20AC%2013_5.pdf
https://ir.uitm.edu.my/id/eprint/16358/
_version_ 1731229046049603584
score 13.211869

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