A comparative analysis of intellectual capital disclosure practices between Malaysia and Indonesia / Zuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani
This study examined the extent of intellectual capital (IC) disclosure practices between Malaysian and Indonesian agricultural companies. This study relied on content analysis on the annual reports of public listed agricultural companies in Malaysia and Indonesia. The results show that the extent of...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2017
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| Online Access: | https://ir.uitm.edu.my/id/eprint/31160/ |
| _version_ | 1848807684077256704 |
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| author | Mohamad Noor, Zuraida Kamaluddin, Amrizah Ghani, Erlane K. |
| author_facet | Mohamad Noor, Zuraida Kamaluddin, Amrizah Ghani, Erlane K. |
| author_sort | Mohamad Noor, Zuraida |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study examined the extent of intellectual capital (IC) disclosure practices between Malaysian and Indonesian agricultural companies. This study relied on content analysis on the annual reports of public listed agricultural companies in Malaysia and Indonesia. The results show that the extent of IC disclosure practices of the companies between the two countries are similar. However, the Malaysian companies disclose more information on human capital and are more quantitative in nature whilst the Indonesian companies disclose more information on relational capital and more qualitative. The results also show a significant positive relationship between the extent of IC capital disclosure and companies’ performance. The findings in this study contribute further understanding on the extent of IC capital disclosure in the agriculture industry. This study extends the understanding of the role of IC and its interaction in generating competitive edge from the perspective of a developing nation such as Malaysia and Indonesia. |
| first_indexed | 2025-11-14T22:46:44Z |
| format | Article |
| id | uitm-31160 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:46:44Z |
| publishDate | 2017 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-311602020-06-16T04:16:56Z https://ir.uitm.edu.my/id/eprint/31160/ A comparative analysis of intellectual capital disclosure practices between Malaysia and Indonesia / Zuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani mar Mohamad Noor, Zuraida Kamaluddin, Amrizah Ghani, Erlane K. Management. Industrial Management Intellectual capital. Creative ability in business Malaysia This study examined the extent of intellectual capital (IC) disclosure practices between Malaysian and Indonesian agricultural companies. This study relied on content analysis on the annual reports of public listed agricultural companies in Malaysia and Indonesia. The results show that the extent of IC disclosure practices of the companies between the two countries are similar. However, the Malaysian companies disclose more information on human capital and are more quantitative in nature whilst the Indonesian companies disclose more information on relational capital and more qualitative. The results also show a significant positive relationship between the extent of IC capital disclosure and companies’ performance. The findings in this study contribute further understanding on the extent of IC capital disclosure in the agriculture industry. This study extends the understanding of the role of IC and its interaction in generating competitive edge from the perspective of a developing nation such as Malaysia and Indonesia. Universiti Teknologi MARA Cawangan Selangor 2017-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/31160/1/AJ_ZURAIDA%20MOHAMAD%20NOR%20MAR%20B%2017.pdf Mohamad Noor, Zuraida and Kamaluddin, Amrizah and Ghani, Erlane K. (2017) A comparative analysis of intellectual capital disclosure practices between Malaysia and Indonesia / Zuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani. (2017) Management & Accounting Review <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review.html>, 16 (2). pp. 1-32. ISSN 2550-1895 http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/638 |
| spellingShingle | Management. Industrial Management Intellectual capital. Creative ability in business Malaysia Mohamad Noor, Zuraida Kamaluddin, Amrizah Ghani, Erlane K. A comparative analysis of intellectual capital disclosure practices between Malaysia and Indonesia / Zuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani |
| title | A comparative analysis of intellectual capital disclosure practices between Malaysia and Indonesia / Zuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani |
| title_full | A comparative analysis of intellectual capital disclosure practices between Malaysia and Indonesia / Zuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani |
| title_fullStr | A comparative analysis of intellectual capital disclosure practices between Malaysia and Indonesia / Zuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani |
| title_full_unstemmed | A comparative analysis of intellectual capital disclosure practices between Malaysia and Indonesia / Zuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani |
| title_short | A comparative analysis of intellectual capital disclosure practices between Malaysia and Indonesia / Zuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani |
| title_sort | comparative analysis of intellectual capital disclosure practices between malaysia and indonesia / zuraida mohamad noor, amrizah kamaluddin and erlane k ghani |
| topic | Management. Industrial Management Intellectual capital. Creative ability in business Malaysia |
| url | https://ir.uitm.edu.my/id/eprint/31160/ https://ir.uitm.edu.my/id/eprint/31160/ |