Intellectual Capital Reporting in Malaysia
This research asserts to achieve two objectives. Firstly, it attempts to examine the extent and major categories of Intellectual Capital disclosure (ICD) in the Malaysian Initial Public Offerings (IPO) prospectuses. Secondly, it examines for the trend of ICD between year 2005 and 2006. Empirical tes...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
INTI International University
2009
|
| Subjects: | |
| Online Access: | http://eprints.intimal.edu.my/1510/ http://eprints.intimal.edu.my/1510/1/2009_p27.pdf |
| _version_ | 1848766757551996928 |
|---|---|
| author | Too, Shaw Warn |
| author_facet | Too, Shaw Warn |
| author_sort | Too, Shaw Warn |
| building | INTI Institutional Repository |
| collection | Online Access |
| description | This research asserts to achieve two objectives. Firstly, it attempts to examine the extent and major categories of Intellectual Capital disclosure (ICD) in the Malaysian Initial Public Offerings (IPO) prospectuses. Secondly, it examines for the trend of ICD between year 2005 and 2006. Empirical tests are conducted on a sample size of 30 Malaysian companies seeking for listing in the Bursa Malaysia between year 2005 and 2006. The samples are selected from population which is stratified into year of listing. The extent of ICD is measured by "Disclosure Score Index" and content analysis is performed on the IPO of samples selected for year 2005 and 2006.
The result of this research indicates a very low level of ICD among companies undergoing listing exercise. Among the three categories of ICD (i.e. external structure, internal structure and employee competence), external structure is the most reporting category. This result is consistent with the reporting practice in the annual report of listed corporations in Australia, Italy and Spain. In addition, there is a significant difference among the category of ICD. However, there has been no significant difference in the amount of reporting, by category and in total, from year 2005 to 2006 of the IPO prospectuses.
The above results indicate a lack of awareness on the importance of ICD among business corporations in Malaysia. As the economy is getting more competitive and complex, the importance of disclosure of ICD, needs to be acknowledged, in enhancing information for users' decision-making. |
| first_indexed | 2025-11-14T11:56:13Z |
| format | Article |
| id | intimal-1510 |
| institution | INTI International University |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T11:56:13Z |
| publishDate | 2009 |
| publisher | INTI International University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | intimal-15102021-07-10T09:24:09Z http://eprints.intimal.edu.my/1510/ Intellectual Capital Reporting in Malaysia Too, Shaw Warn HB Economic Theory HC Economic History and Conditions This research asserts to achieve two objectives. Firstly, it attempts to examine the extent and major categories of Intellectual Capital disclosure (ICD) in the Malaysian Initial Public Offerings (IPO) prospectuses. Secondly, it examines for the trend of ICD between year 2005 and 2006. Empirical tests are conducted on a sample size of 30 Malaysian companies seeking for listing in the Bursa Malaysia between year 2005 and 2006. The samples are selected from population which is stratified into year of listing. The extent of ICD is measured by "Disclosure Score Index" and content analysis is performed on the IPO of samples selected for year 2005 and 2006. The result of this research indicates a very low level of ICD among companies undergoing listing exercise. Among the three categories of ICD (i.e. external structure, internal structure and employee competence), external structure is the most reporting category. This result is consistent with the reporting practice in the annual report of listed corporations in Australia, Italy and Spain. In addition, there is a significant difference among the category of ICD. However, there has been no significant difference in the amount of reporting, by category and in total, from year 2005 to 2006 of the IPO prospectuses. The above results indicate a lack of awareness on the importance of ICD among business corporations in Malaysia. As the economy is getting more competitive and complex, the importance of disclosure of ICD, needs to be acknowledged, in enhancing information for users' decision-making. INTI International University 2009 Article PeerReviewed text en http://eprints.intimal.edu.my/1510/1/2009_p27.pdf Too, Shaw Warn (2009) Intellectual Capital Reporting in Malaysia. INTI JOURNAL, 2009. pp. 27-43. ISSN e2600-7320 https://intijournal.intimal.edu.my/intijournal.htm |
| spellingShingle | HB Economic Theory HC Economic History and Conditions Too, Shaw Warn Intellectual Capital Reporting in Malaysia |
| title | Intellectual Capital Reporting in Malaysia |
| title_full | Intellectual Capital Reporting in Malaysia |
| title_fullStr | Intellectual Capital Reporting in Malaysia |
| title_full_unstemmed | Intellectual Capital Reporting in Malaysia |
| title_short | Intellectual Capital Reporting in Malaysia |
| title_sort | intellectual capital reporting in malaysia |
| topic | HB Economic Theory HC Economic History and Conditions |
| url | http://eprints.intimal.edu.my/1510/ http://eprints.intimal.edu.my/1510/ http://eprints.intimal.edu.my/1510/1/2009_p27.pdf |