Abdulrahman Anam, Ousama; Hamid Fatima, Abdul; Rashid … - In: Journal of Human Resource Costing & Accounting 15 (2011) 2, pp. 85-101
Purpose – This paper aims to examine the effects of intellectual capital (IC) disclosure in the annual reports of listed companies in Bursa Malaysia (BM) on their market capitalization (MCAP). Design/methodology/approach – The paper uses secondary data for listed companies on BM for the...