Intellectual capital disclosures: before and after issuance of management commentary / Khadijah Suria

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Intellectual capital disclosures: before and after issuance of management commentary / Khadijah Suria

This study seeks to investigate the trends of Intellectual Capital Disclosures (ICD) by Malaysian companies before and after the issuance of the Practice Statement on Management Commentary in December 2010. The voluntary disclosures of 30 listed companies were reviewed and a total of 120 annual repo...

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Bibliographic Details
Main Author:	Suria, Khadijah
Format:	Thesis
Language:	English
Published:	2013
Subjects:	Standards
Online Access:	https://ir.uitm.edu.my/id/eprint/16282/

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