rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Disclosure of intellectual capital information, firm value and intangible assets value
    sub title: a study on top 50 brand companies in Malaysia
  name:
    name part: Inaliah Mohd Ali
    role:
      role term: creator
  name:
    name part: International Islamic University Malaysia
    name part: Department of Accounting
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    place:
      place term: Kuala Lumpur
    publisher: Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia
    date issued: 2010
  language:
    language term: eng
  physical description:
    extent: xii, 138 leaves [22] : ill. ; 30cm.
  abstract: FRS 138 specifically provides that internally generated goodwill, brands, mastheads, publishing titles, customer lists and items similar in substance should not be recognized as assets. Therefore, brands are not recognized by the companies because they are internally developed. However, external consultants do assess and evaluate the brand value of companies in UK, Australia, Singapore and including Malaysia. The external consultant is able to derive at some reliable measure to obtain the brand values of companies in some countries. This study aims to find whether brands are value relevant to the users. The total identifiable capitalised intangible asset is also found to be related to the firm value. This study reports the results that in addition to traditional measures, brands also adds value to the users and stakeholders in their decision making process. Further, this study seeks to measure the intellectual capital performance of the top 50 brand companies in Malaysia. The findings allowed the companies to acknowledge their efficiency ranking, to establish priorities in developing their strategic management plans which in turn will affect their future performance.
  note: by Inaliah Mohd. Ali
  note: Abstract in English and Arabic.
  note: "A dissertation submitted in partial fulfilment of the requirement for the degree of Master of Science in Accounting."--On t.p.
  note: Thesis (MSc.ACC)--International Islamic University Malaysia, 2010.
  note: Includes bibliographical references (leaves 126-138).
  subject:
    geographic code: a-my---
  subject:
    topic: Intellectual capital
    geographic: Malaysia
  subject:
    topic: Intangible property
    geographic: Malaysia
  classification: HD53
  identifier: http://studentrepo.iium.edu.my/handle/123456789/3099
  record info:
    record content source: UIAM
    record creation date: 110614
    language of cataloging:
      language term: eng