Haji, Abdifatah Ahmed; Mohd Ghazali, Nazli Anum - In: Journal of Applied Accounting Research 19 (2018) 1, pp. 42-59
Purpose: The purpose of this paper is primarily to explore the extent of intangible assets and liabilities of large Malaysian companies. The authors also examine whether intangible assets and liabilities of a firm have similar or contrasting roles in firm performance....