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 …, profitability, industry type are determinants of IC disclosure (ICD) in the annual reports of Malaysian listed companies, while … data from the 2006 annual reports. However, the findings have highlighted the importance of ICD determinants based on data …