The requirement of giving a ‘True and Fair View' (TFV) was introduced in 1947 into the Companies Act in the UK and later disseminated to the Companies Acts of Commonwealth countries. The requirement is ‘fairly presented' in the USA, which has a similar connotation to the ‘true and fair' of...

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...

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...