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


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


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.

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Additional Metadata

Item Type: Article
Divisions: Faculty of Economics and Management
DOI Number: https://doi.org/10.1108/19852510980000639
Publisher: Emerald Group Publishing Limited
Keywords: Intellectual capital; Voluntary disclosure benefits; Content analysis; Corporate characteristics; Malaysia
Depositing User: Emelda Mohd Hamid
Date Deposited: 15 Dec 2014 09:21
Last Modified: 05 Oct 2015 07:21
Altmetrics: http://www.altmetric.com/details.php?domain=psasir.upm.edu.my&doi=10.1108/19852510980000639
URI: http://psasir.upm.edu.my/id/eprint/15257
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