Cover Image

Corporate governance mechanisms and intellectual capital disclosure in Malaysian GLCs / Hartini Azman

The objective of this study is primarily to investigate the influence of corporate governance as well as controlling for corporate characteristics like company size on IC disclosure for a sample of Malaysian GLCs that is listed in Kuala Lumpur Composite Index (KLCI). In this study annual report from...

Full description

Saved in:
Bibliographic Details
Main Author: Azman, Hartini
Format: Thesis
Language:English
Published: 2011
Online Access:https://ir.uitm.edu.my/id/eprint/17156/2/TM_HARTINI%20%20AZMAN%20AC%2011_5.pdf
https://ir.uitm.edu.my/id/eprint/17156/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uitm.ir.17156
record_format eprints
spelling my.uitm.ir.171562022-04-06T05:13:32Z https://ir.uitm.edu.my/id/eprint/17156/ Corporate governance mechanisms and intellectual capital disclosure in Malaysian GLCs / Hartini Azman Azman, Hartini The objective of this study is primarily to investigate the influence of corporate governance as well as controlling for corporate characteristics like company size on IC disclosure for a sample of Malaysian GLCs that is listed in Kuala Lumpur Composite Index (KLCI). In this study annual report from 78 Malaysian GLCs listed in the KLCI will be used for source of information in order to analyze the IC disclosure on 2007 till 2009. The IC disclosure as dependent variable consists of relational capital, structural capital and human capital are measured by using disclosure index score. Corporate governance mechanisms as independent variables cover of ownership structure (share concentration), board of directors (Independent non executive directors (INED) and cross directorship) and board of committee (audit committee size and meeting). Results indicate significant of all corporate governance mechanisms except INED and audit committee size together with company size in term of total asset are related with one or more of the IC disclosure types. Thus, it give details explanation wherein share concentration show significant as companies that holding more on share concentration will be less reported on IC items as dominant shareholders can be easily to access the information they needed and give them less pressure to disclose IC in annual report. Cross directorship indicate to be significant positive relationship with IC disclosure because cross directorship hold by the member of boards lead to a positive implications for disclosure practice since they are able to get a greater and better access of information more than one company as well as to abolish any secrecy information as encouraging voluntary disclosure indirectly. While, audit committee meeting shows significant positive relationship with IC disclosure as by having more meeting between audit committee may also encourage to provide more IC disclosure in annual report and company size in term of total sales also has significant positive relationship as big companies are more visible and expected to meet investors demand for information compared with small companies. It is due to the more revenue generated by big companies which shows that the company is good enough capacity of assets to bring benefit to the company (Li et al, 2008). Besides, bigger companies may have more involvement of stakeholders who is interested to know on how company manages IC. 2011-04 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/17156/2/TM_HARTINI%20%20AZMAN%20AC%2011_5.pdf (2011) Corporate governance mechanisms and intellectual capital disclosure in Malaysian GLCs / Hartini Azman. 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 The objective of this study is primarily to investigate the influence of corporate governance as well as controlling for corporate characteristics like company size on IC disclosure for a sample of Malaysian GLCs that is listed in Kuala Lumpur Composite Index (KLCI). In this study annual report from 78 Malaysian GLCs listed in the KLCI will be used for source of information in order to analyze the IC disclosure on 2007 till 2009. The IC disclosure as dependent variable consists of relational capital, structural capital and human capital are measured by using disclosure index score. Corporate governance mechanisms as independent variables cover of ownership structure (share concentration), board of directors (Independent non executive directors (INED) and cross directorship) and board of committee (audit committee size and meeting). Results indicate significant of all corporate governance mechanisms except INED and audit committee size together with company size in term of total asset are related with one or more of the IC disclosure types. Thus, it give details explanation wherein share concentration show significant as companies that holding more on share concentration will be less reported on IC items as dominant shareholders can be easily to access the information they needed and give them less pressure to disclose IC in annual report. Cross directorship indicate to be significant positive relationship with IC disclosure because cross directorship hold by the member of boards lead to a positive implications for disclosure practice since they are able to get a greater and better access of information more than one company as well as to abolish any secrecy information as encouraging voluntary disclosure indirectly. While, audit committee meeting shows significant positive relationship with IC disclosure as by having more meeting between audit committee may also encourage to provide more IC disclosure in annual report and company size in term of total sales also has significant positive relationship as big companies are more visible and expected to meet investors demand for information compared with small companies. It is due to the more revenue generated by big companies which shows that the company is good enough capacity of assets to bring benefit to the company (Li et al, 2008). Besides, bigger companies may have more involvement of stakeholders who is interested to know on how company manages IC.
format Thesis
author Azman, Hartini
spellingShingle Azman, Hartini
Corporate governance mechanisms and intellectual capital disclosure in Malaysian GLCs / Hartini Azman
author_facet Azman, Hartini
author_sort Azman, Hartini
title Corporate governance mechanisms and intellectual capital disclosure in Malaysian GLCs / Hartini Azman
title_short Corporate governance mechanisms and intellectual capital disclosure in Malaysian GLCs / Hartini Azman
title_full Corporate governance mechanisms and intellectual capital disclosure in Malaysian GLCs / Hartini Azman
title_fullStr Corporate governance mechanisms and intellectual capital disclosure in Malaysian GLCs / Hartini Azman
title_full_unstemmed Corporate governance mechanisms and intellectual capital disclosure in Malaysian GLCs / Hartini Azman
title_sort corporate governance mechanisms and intellectual capital disclosure in malaysian glcs / hartini azman
publishDate 2011
url https://ir.uitm.edu.my/id/eprint/17156/2/TM_HARTINI%20%20AZMAN%20AC%2011_5.pdf
https://ir.uitm.edu.my/id/eprint/17156/
_version_ 1729707444060291072
score 13.211869

Similar Items