Intellectual capital disclosure and corporate governance structure among Malaysian Government Linked Companies (GLCs) / Musliha Musman

This study examines the level of intellectual capital disclosure among the listed Malaysian GLCs by comparing them to the Non-GLCs for the period 2007-2009. In addition, this study also investigates the association between the intellectual capital disclosure and board structure among Malaysian GLCs....

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Main Author:	Musman, Musliha
Format:	Thesis
Language:	English
Published:	2011
Subjects:	Intellectual capital Creative ability in business
Online Access:	https://ir.uitm.edu.my/id/eprint/89423/1/89423.pdf
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id	my-uitm-ir.89423
record_format	uketd_dc
spelling	my-uitm-ir.894232024-01-14T08:27:38Z Intellectual capital disclosure and corporate governance structure among Malaysian Government Linked Companies (GLCs) / Musliha Musman 2011 Musman, Musliha Intellectual capital. Creative ability in business This study examines the level of intellectual capital disclosure among the listed Malaysian GLCs by comparing them to the Non-GLCs for the period 2007-2009. In addition, this study also investigates the association between the intellectual capital disclosure and board structure among Malaysian GLCs. The board structure mechanisms comprise; board composition, role duality, board size and cross directorship. The control variables consist of the company-specific characteristics; leverage, profitability and age of the company. The content analysis is used to extract the intellectual capital disclosure items from the annual report. The result shows that the GLCs disclosed more intellectual capital information than Non-GLCs. Only the board size is positively significant associated to the intellectual capital disclosure of Malaysian GLCs. The result also shows that the leverage has significant association to the GLCs’ intellectual capital disclosure. The implication of this study is the GLCs’ board directors should need to monitor the company’s intellectual capital disclosure effectively even they have disclosed it higher than Non- GLCs. As GLCs with higher board member or low level of cross directorship are found to disclose more intellectual capital information, one way to increase such disclose is to increase the board size or keep a lower of cross directorship among GLCs. 2011 Thesis https://ir.uitm.edu.my/id/eprint/89423/ https://ir.uitm.edu.my/id/eprint/89423/1/89423.pdf text en public masters Universiti Teknologi MARA, Terengganu Faculty of Accountancy Abd Rahman, Rashidah
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Abd Rahman, Rashidah
topic	Intellectual capital Creative ability in business
spellingShingle	Intellectual capital Creative ability in business Musman, Musliha Intellectual capital disclosure and corporate governance structure among Malaysian Government Linked Companies (GLCs) / Musliha Musman
description	This study examines the level of intellectual capital disclosure among the listed Malaysian GLCs by comparing them to the Non-GLCs for the period 2007-2009. In addition, this study also investigates the association between the intellectual capital disclosure and board structure among Malaysian GLCs. The board structure mechanisms comprise; board composition, role duality, board size and cross directorship. The control variables consist of the company-specific characteristics; leverage, profitability and age of the company. The content analysis is used to extract the intellectual capital disclosure items from the annual report. The result shows that the GLCs disclosed more intellectual capital information than Non-GLCs. Only the board size is positively significant associated to the intellectual capital disclosure of Malaysian GLCs. The result also shows that the leverage has significant association to the GLCs’ intellectual capital disclosure. The implication of this study is the GLCs’ board directors should need to monitor the company’s intellectual capital disclosure effectively even they have disclosed it higher than Non- GLCs. As GLCs with higher board member or low level of cross directorship are found to disclose more intellectual capital information, one way to increase such disclose is to increase the board size or keep a lower of cross directorship among GLCs.
format	Thesis
qualification_level	Master's degree
author	Musman, Musliha
author_facet	Musman, Musliha
author_sort	Musman, Musliha
title	Intellectual capital disclosure and corporate governance structure among Malaysian Government Linked Companies (GLCs) / Musliha Musman
title_short	Intellectual capital disclosure and corporate governance structure among Malaysian Government Linked Companies (GLCs) / Musliha Musman
title_full	Intellectual capital disclosure and corporate governance structure among Malaysian Government Linked Companies (GLCs) / Musliha Musman
title_fullStr	Intellectual capital disclosure and corporate governance structure among Malaysian Government Linked Companies (GLCs) / Musliha Musman
title_full_unstemmed	Intellectual capital disclosure and corporate governance structure among Malaysian Government Linked Companies (GLCs) / Musliha Musman
title_sort	intellectual capital disclosure and corporate governance structure among malaysian government linked companies (glcs) / musliha musman
granting_institution	Universiti Teknologi MARA, Terengganu
granting_department	Faculty of Accountancy
publishDate	2011
url	https://ir.uitm.edu.my/id/eprint/89423/1/89423.pdf
_version_	1794192218212270080

Intellectual capital disclosure and corporate governance structure among Malaysian Government Linked Companies (GLCs) / Musliha Musman

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