The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies

The purpose of this study is to examine the extent of the intellectual capital (IC) disclosure by Malaysian listed companies. The study aims to investigate whether the following variables determine the IC disclosure by Malaysian listed companies. The variables tested in this study are; ( 1 ) age; (...

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Main Author:	Siti Mariana, Taliyang @ Alias
Format:	Thesis
Language:	eng eng
Published:	2010
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/2510/1/Siti_Mariana_Taliyang_%40_Alias.pdf https://etd.uum.edu.my/2510/2/1.Siti_Mariana_Taliyang_%40_Alias.pdf
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spelling	my-uum-etd.25102013-07-24T12:16:20Z The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies 2010 Siti Mariana, Taliyang @ Alias Abdul Latif, Rohaida College of Business (COB) College of Business HF5601-5689 Accounting The purpose of this study is to examine the extent of the intellectual capital (IC) disclosure by Malaysian listed companies. The study aims to investigate whether the following variables determine the IC disclosure by Malaysian listed companies. The variables tested in this study are; ( 1 ) age; (2) size: (3) leverage: (4) profit; (5) ownership; and (6) growth. A sample of 150 companies listed on Bursa Malaysia was selected consisting of five industries which are; Information Technology. Consumer Product, Industrial Product. Trading/Services and Finance. The content analysis, descriptive analysis and ordinary lease squares (OLS) regression model are performed in this study. The total IC disclosed by the companies is measured using a modified model popularized by Bontis (2003) and Vergauwen and van Alem (2005). The results reveal the extent of the intellectual capital disclosure among Malaysian companies is still relatively low. However. the study reveals that, there is high intellectual capital disclosure among Malaysian listed companies as indicated at 72.6 percent. Besides that, out of six variables being tested, only three variables can be concluded as a determinant of intellectual capital among Malaysian companies. They are size, growth and director ownership. 2010 Thesis https://etd.uum.edu.my/2510/ https://etd.uum.edu.my/2510/1/Siti_Mariana_Taliyang_%40_Alias.pdf application/pdf eng validuser https://etd.uum.edu.my/2510/2/1.Siti_Mariana_Taliyang_%40_Alias.pdf application/pdf eng public http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000768594 masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abdul Latif, Rohaida
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Siti Mariana, Taliyang @ Alias The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies
description	The purpose of this study is to examine the extent of the intellectual capital (IC) disclosure by Malaysian listed companies. The study aims to investigate whether the following variables determine the IC disclosure by Malaysian listed companies. The variables tested in this study are; ( 1 ) age; (2) size: (3) leverage: (4) profit; (5) ownership; and (6) growth. A sample of 150 companies listed on Bursa Malaysia was selected consisting of five industries which are; Information Technology. Consumer Product, Industrial Product. Trading/Services and Finance. The content analysis, descriptive analysis and ordinary lease squares (OLS) regression model are performed in this study. The total IC disclosed by the companies is measured using a modified model popularized by Bontis (2003) and Vergauwen and van Alem (2005). The results reveal the extent of the intellectual capital disclosure among Malaysian companies is still relatively low. However. the study reveals that, there is high intellectual capital disclosure among Malaysian listed companies as indicated at 72.6 percent. Besides that, out of six variables being tested, only three variables can be concluded as a determinant of intellectual capital among Malaysian companies. They are size, growth and director ownership.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Siti Mariana, Taliyang @ Alias
author_facet	Siti Mariana, Taliyang @ Alias
author_sort	Siti Mariana, Taliyang @ Alias
title	The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies
title_short	The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies
title_full	The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies
title_fullStr	The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies
title_full_unstemmed	The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies
title_sort	determinants of intellectual capital disclosure among malaysian listed companies
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2010
url	https://etd.uum.edu.my/2510/1/Siti_Mariana_Taliyang_%40_Alias.pdf https://etd.uum.edu.my/2510/2/1.Siti_Mariana_Taliyang_%40_Alias.pdf
_version_	1747827362483929088

The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies

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