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The Determinants Of Intellectual Capital Disclosure Among Malaysian Listed Companies

Author

Listed:
  • Siti Mariana Taliyang
  • Rohaida Abdul Latif
  • Nurul Huda Mustafa

Abstract

he objectives of this study are to identify the determinants and the extent of intellectual capital disclosure among Malaysian listed firms. 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 in Bursa Malaysia was selected consisting of five industries: Information Technology, Consumer Product, Industrial Product, Trading/Services and Finance. The result show that about 72.6 percent of the companies selected disclosed intellectual capital in their annual reports. That data show that rour variables are determinants of intellectual age, size, director ownership and growth.

Suggested Citation

  • Siti Mariana Taliyang & Rohaida Abdul Latif & Nurul Huda Mustafa, 2011. "The Determinants Of Intellectual Capital Disclosure Among Malaysian Listed Companies," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 4(3), pages 25-33.
    • Handle: RePEc:ibf:ijmmre:v:4:y:2011:i:3:p:25-33
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    References listed on IDEAS

    as
    1. Niamh Brennan, 2001. "Reporting intellectual capital in annual reports: evidence from Ireland," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 14(4), pages 423-436, October.
    2. Myers, Stewart C. & Majluf, Nicholas S., 1984. "Corporate financing and investment decisions when firms have information that investors do not have," Journal of Financial Economics, Elsevier, vol. 13(2), pages 187-221, June.
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    Cited by:

    1. Muhammad Wasim Jan Khan, 2014. "Identifying the Components and Importance of Intellectual Capital in Knowledge-Intensive Organizations," Business and Economic Research, Macrothink Institute, vol. 4(2), pages 297-307, December.
    2. Muhammad Wasim Jan Khan, 2014. "A Critical Review of Empirical Studies in Intellectual Capital Literature," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(11), pages 159-176, November.
    3. Hichem Khlif & Kamran Ahmed & Mohsen Souissi, 2017. "Ownership structure and voluntary disclosure: A synthesis of empirical studies," Australian Journal of Management, Australian School of Business, vol. 42(3), pages 376-403, August.
    4. Toni Heryana & Sugeng Wahyudi & Wisnu Mawardi, 2020. "The Mediating Effect of Intellectual Capital Disclosure Between Firm Characteristics and Firm Value: Empirical Evidence From Indonesian Company With Non-recursive Model Analysis," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(2), pages 14-25, April.

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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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