Showing 1 - 7 of 7
Persistent link: https://www.econbiz.de/10011478984
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...
Persistent link: https://www.econbiz.de/10012856201
Persistent link: https://www.econbiz.de/10011662762
Persistent link: https://www.econbiz.de/10009411388
Persistent link: https://www.econbiz.de/10009270420
Persistent link: https://www.econbiz.de/10009561583
Intellectual capital (IC) is considered as the intangible resources that help in value creation of the company. IC consists of three categories: internal capital (INC), external capital (EXC) and human capital (HUC). This paper aims to examine the academics' perception of the usefulness of IC...
Persistent link: https://www.econbiz.de/10013022192