Purpose – The purpose of this paper is to explore the availability of risk disclosures in the annual reports of Malaysian companies by focusing on the non-financial section of the reports. In addition, the paper aims to empirically test the sampled companies' characteristics and to compare the...

Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment, experienced several significant changes including the recent financial crises and regulatory changes....

Purpose – The purpose of this paper is to explore if any disparity exists between human capital information desired by financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of developing countries. Design/methodology/approach...

The purpose of this study is to examine the extent to which Malaysian companies had established separate risk management committees (RMCs), factors influencing the establishment of RMCs and the type of risks disclosure that should be provided in corporate annual reports. In departure from the...

Purpose – The purpose of this study is to examine the relationship between intellectual capital disclosure (ICD) and corporate governance attributes following the revised code on corporate governance in Malaysia in 2007. Design/methodology/approach – The sample of the present study was drawn...

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...

The objective of this paper is to examine the influence of board of directors on market performance of large Malaysian listed companies. Using data from corporate annual reports for the financial year 2010, the regression results show that the proportion of independent directors on the board and...

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...