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Intellectual capital reporting and corporate characteristics of public-listed companies in Malaysia.

This study examines the extent and nature of voluntary intellectual capital (IC) disclosure by public-listed companies in Malaysia and how the disclosure may be explained by the economics or other rationale of corporate disclosure. Those intangible assets that are required to be disclosed under the...

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Main Authors: Foong, Soon Yau, Loo, Sin Chun, Balaraman, Rajeswary
Format: Article
Language:English
Published: Emerald Group Publishing Limited 2009
Online Access:http://psasir.upm.edu.my/id/eprint/15257/1/Intellectual%20capital%20reporting%20and%20corporate%20characteristics%20of%20public.pdf
http://psasir.upm.edu.my/id/eprint/15257/
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spelling my.upm.eprints.152572015-10-05T07:21:24Z http://psasir.upm.edu.my/id/eprint/15257/ Intellectual capital reporting and corporate characteristics of public-listed companies in Malaysia. Foong, Soon Yau Loo, Sin Chun Balaraman, Rajeswary This study examines the extent and nature of voluntary intellectual capital (IC) disclosure by public-listed companies in Malaysia and how the disclosure may be explained by the economics or other rationale of corporate disclosure. Those intangible assets that are required to be disclosed under the extant accounting standards were specifically excluded from this study. The top 30 and the bottom 30 companies were selected from the list of top 100 largest public-listed companies by market capitalization at the end of 2003. Content analysis was used to measure the extent of voluntary IC disclosure in the 2003 annual reports of the selected companies. This study found that the voluntary disclosure of IC information is generally not extensive among the publiclisted companies in Malaysia and narrative description of their IC attributes is the most often adopted format. The findings suggest that the IC disclosure behaviour of the sample companies may be explained based on both economic and non-economic rationale. Implications of the findings are discussed. Emerald Group Publishing Limited 2009 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/15257/1/Intellectual%20capital%20reporting%20and%20corporate%20characteristics%20of%20public.pdf Foong, Soon Yau and Loo, Sin Chun and Balaraman, Rajeswary (2009) Intellectual capital reporting and corporate characteristics of public-listed companies in Malaysia. Journal of Financial Reporting and Accounting, 7 (1). pp. 17-35. ISSN 1985-2517 10.1108/19852510980000639
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description This study examines the extent and nature of voluntary intellectual capital (IC) disclosure by public-listed companies in Malaysia and how the disclosure may be explained by the economics or other rationale of corporate disclosure. Those intangible assets that are required to be disclosed under the extant accounting standards were specifically excluded from this study. The top 30 and the bottom 30 companies were selected from the list of top 100 largest public-listed companies by market capitalization at the end of 2003. Content analysis was used to measure the extent of voluntary IC disclosure in the 2003 annual reports of the selected companies. This study found that the voluntary disclosure of IC information is generally not extensive among the publiclisted companies in Malaysia and narrative description of their IC attributes is the most often adopted format. The findings suggest that the IC disclosure behaviour of the sample companies may be explained based on both economic and non-economic rationale. Implications of the findings are discussed.
format Article
author Foong, Soon Yau
Loo, Sin Chun
Balaraman, Rajeswary
spellingShingle Foong, Soon Yau
Loo, Sin Chun
Balaraman, Rajeswary
Intellectual capital reporting and corporate characteristics of public-listed companies in Malaysia.
author_facet Foong, Soon Yau
Loo, Sin Chun
Balaraman, Rajeswary
author_sort Foong, Soon Yau
title Intellectual capital reporting and corporate characteristics of public-listed companies in Malaysia.
title_short Intellectual capital reporting and corporate characteristics of public-listed companies in Malaysia.
title_full Intellectual capital reporting and corporate characteristics of public-listed companies in Malaysia.
title_fullStr Intellectual capital reporting and corporate characteristics of public-listed companies in Malaysia.
title_full_unstemmed Intellectual capital reporting and corporate characteristics of public-listed companies in Malaysia.
title_sort intellectual capital reporting and corporate characteristics of public-listed companies in malaysia.
publisher Emerald Group Publishing Limited
publishDate 2009
url http://psasir.upm.edu.my/id/eprint/15257/1/Intellectual%20capital%20reporting%20and%20corporate%20characteristics%20of%20public.pdf
http://psasir.upm.edu.my/id/eprint/15257/
_version_ 1643825879917264896
score 13.211869

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