Malaysian Financial Reporting Standard 139 financial instruments : recognition and measurement adoption and intellectual capital performance : evidence from the Malaysian financial sector
The transition from tangible asset to intangible asset in the knowledge-based economy has brought several changes in terms of value creation. The value creation generated from company’s intellectual capital has a major impact on company value and performance. The performance of intellectual capital...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2018
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| Online Access: | http://journalarticle.ukm.my/19715/ http://journalarticle.ukm.my/19715/1/25273-90576-1-PB.pdf |