Ahmed Haji, Abdifatah; Mohd Ghazali, Nazli A. - In: Journal of Intellectual Capital 13 (2012) 3, pp. 377-397
Purpose – The purpose of this paper is to examine the trend of intellectual capital disclosures (ICD) over a three‐year period (2008‐2010), when the Malaysian business environment was characterized by a number of major events such as the recent 2008/2009 global financial crisis and...