Ousama, Abdulrahman Anam; Fatima, Abdul Hamid - In: International Journal of Managerial and Financial Accounting 4 (2012) 2, pp. 159-176
This paper aims to examine the extent of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies. The paper also aims to investigate the trend of IC disclosure (ICD) in the annual reports in the years 2002 and 2006. A comprehensive disclosure index which includes...