Intellectual capital disclosure in companies listed in the Kuala Lumpur Stock Exchange (KLSE) in 2002 / Gan Kin and Rajasegaran Krishnasamy
The ascendancy of the knowledge based economy has placed great importance on the Intellectual Capital (IC) possessed by organizations. IC has now become a significant factor of production, sidestepping the traditional factors of production, namely land, labour and capital. It has now become the key...
| Main Authors: | , |
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| Format: | Research Reports |
| Language: | English |
| Published: |
Institute of Research, Development and Commercialization (IRDC)
2004
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| Online Access: | https://ir.uitm.edu.my/id/eprint/18220/ |
| _version_ | 1848804472903434240 |
|---|---|
| author | Gan, Kin Rajasegaran Krishnasamy |
| author_facet | Gan, Kin Rajasegaran Krishnasamy |
| author_sort | Gan, Kin |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The ascendancy of the knowledge based economy has placed great importance on the Intellectual Capital (IC) possessed by organizations. IC has now become
a significant factor of production, sidestepping the traditional factors of production, namely land, labour and capital. It has now become the key factor in determining whether or not organizations gain competitive advantage. In the traditional reporting methods, tangible assets that were the engine of growth of the industrial economy, were profound. This traditional reporting, however does not deliver much of the information that stakeholders now use to assess company performance. The findings from this project show that IC disclosure by companies listed in the KLSE is still at a premature stage, only 28.3% of the sample chosen disclosed IC related terms. The most popular terms that were found disclosed in this study were employee skill, management quality, information systems, employee knowledge and employee productivity. Also the disclosure of IC related terms did not co-relate with company size. |
| first_indexed | 2025-11-14T21:55:41Z |
| format | Research Reports |
| id | uitm-18220 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:55:41Z |
| publishDate | 2004 |
| publisher | Institute of Research, Development and Commercialization (IRDC) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-182202019-02-15T05:18:37Z https://ir.uitm.edu.my/id/eprint/18220/ Intellectual capital disclosure in companies listed in the Kuala Lumpur Stock Exchange (KLSE) in 2002 / Gan Kin and Rajasegaran Krishnasamy Gan, Kin Rajasegaran Krishnasamy The ascendancy of the knowledge based economy has placed great importance on the Intellectual Capital (IC) possessed by organizations. IC has now become a significant factor of production, sidestepping the traditional factors of production, namely land, labour and capital. It has now become the key factor in determining whether or not organizations gain competitive advantage. In the traditional reporting methods, tangible assets that were the engine of growth of the industrial economy, were profound. This traditional reporting, however does not deliver much of the information that stakeholders now use to assess company performance. The findings from this project show that IC disclosure by companies listed in the KLSE is still at a premature stage, only 28.3% of the sample chosen disclosed IC related terms. The most popular terms that were found disclosed in this study were employee skill, management quality, information systems, employee knowledge and employee productivity. Also the disclosure of IC related terms did not co-relate with company size. Institute of Research, Development and Commercialization (IRDC) 2004 Research Reports NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/18220/1/LP_GAN%20KIN%20IRDC%2004_5.pdf Gan, Kin and Rajasegaran Krishnasamy (2004) Intellectual capital disclosure in companies listed in the Kuala Lumpur Stock Exchange (KLSE) in 2002 / Gan Kin and Rajasegaran Krishnasamy. (2004) [Research Reports] (Unpublished) |
| spellingShingle | Gan, Kin Rajasegaran Krishnasamy Intellectual capital disclosure in companies listed in the Kuala Lumpur Stock Exchange (KLSE) in 2002 / Gan Kin and Rajasegaran Krishnasamy |
| title | Intellectual capital disclosure in companies listed in the Kuala Lumpur Stock Exchange (KLSE) in 2002 / Gan Kin and Rajasegaran Krishnasamy |
| title_full | Intellectual capital disclosure in companies listed in the Kuala Lumpur Stock Exchange (KLSE) in 2002 / Gan Kin and Rajasegaran Krishnasamy |
| title_fullStr | Intellectual capital disclosure in companies listed in the Kuala Lumpur Stock Exchange (KLSE) in 2002 / Gan Kin and Rajasegaran Krishnasamy |
| title_full_unstemmed | Intellectual capital disclosure in companies listed in the Kuala Lumpur Stock Exchange (KLSE) in 2002 / Gan Kin and Rajasegaran Krishnasamy |
| title_short | Intellectual capital disclosure in companies listed in the Kuala Lumpur Stock Exchange (KLSE) in 2002 / Gan Kin and Rajasegaran Krishnasamy |
| title_sort | intellectual capital disclosure in companies listed in the kuala lumpur stock exchange (klse) in 2002 / gan kin and rajasegaran krishnasamy |
| url | https://ir.uitm.edu.my/id/eprint/18220/ |