The purpose of this document is to empirically examine the impact of intellectual capital disclosure quality in the integrated reports on firm performance. The empirical research is based on a sample of 45 integrated reports. The results confirm our hypothesis that establish the existence of a...

We investigate the impact of intellectual capital (IC) on firm performance (FP). This study contributes to the literature on IC by extending the IC components and exploring the moderating effect of intellectual property right (IPR) reform on the IC-FP association. An analysis of a dataset of...

Even though several studies have been done on intellectual capital, ownership structure, and firm performance, their status has remained uncertain in developing countries like Malaysia. Prior studies have generally focused on a single industry and overlooked the input of all Malaysian...

State-Owned Enterprises (SOEs) are companies whose majority shares are owned by the government. The prime focus of this paper, determine the impact of intellectual capital in State-Owned Enterprises (SOEs) on firm performance using the value chain as a mediating variable. This research...