Anam Ousama, Abdulrahman; Fatima, Abdul‐Hamid; Rashid … - In: Journal of Accounting in Emerging Economies 2 (2012) 2, pp. 119-139
Purpose – The objective of this paper is to examine the determinants (i.e. firm size, profitability, leverage, type of audit firm and industry type) of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies. Design/methodology/approach – The data were...