Intellectual capital disclosure trends: some Malaysian evidence

Purpose – The purpose of this paper is to examine the trend of intellectual capital disclosures (ICD) over a three-year period (2008-2010), when the Malaysian business environment was characterized by a number of major events such as the recent 2008/2009 global financial crisis and corporate gover...

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Main Authors:	Ahmed Haji, Abdifatah, Mohd Ghazali, Nazli Anum
Format:	Article
Language:	English
Published:	Emerald Group Publishing Limited 2012
Subjects:	H Social Sciences (General)
Online Access:	http://irep.iium.edu.my/26363/ http://irep.iium.edu.my/26363/ http://irep.iium.edu.my/26363/ http://irep.iium.edu.my/26363/1/intellectual_capital_disclosure_trends.pdf

id	iium-26363
recordtype	eprints
spelling	iium-263632012-11-08T06:57:12Z http://irep.iium.edu.my/26363/ Intellectual capital disclosure trends: some Malaysian evidence Ahmed Haji, Abdifatah Mohd Ghazali, Nazli Anum H Social Sciences (General) Purpose – The purpose of this paper is to examine the trend of intellectual capital disclosures (ICD) over a three-year period (2008-2010), when the Malaysian business environment was characterized by a number of major events such as the recent 2008/2009 global financial crisis and corporate governance restructuring. Design/methodology/approach – A checklist was constructed to measure the extent and quality of ICD in Malaysian corporate annual reports. The extent of ICD was measured on a dichotomous basis (0,?1) while the quality of ICD was measured using a four-point scale (0-3). Findings – The results showed an increasing trend of the ICD and a significant overall increase by the sample Malaysian companies. The results also revealed that there are significant differences between the categories of the IC disclosures, with external capital related information accounting for the largest portion. However, only human capital disclosures significantly increased over time. Practical implications – The time series analysis carried out in this study observed that, despite the general ICD increasing trend, item-specific analysis showed inconsistent results. Hence, the regulators may want to devise reporting guidelines for IC for Malaysian public listed companies. Originality/value – This paper is one of the few which investigate trends in ICD following significant changes in the business environment in an attempt to determine if those changes have some impact on ICD practices. Emerald Group Publishing Limited 2012-07 Article PeerReviewed application/pdf en http://irep.iium.edu.my/26363/1/intellectual_capital_disclosure_trends.pdf Ahmed Haji, Abdifatah and Mohd Ghazali, Nazli Anum (2012) Intellectual capital disclosure trends: some Malaysian evidence. Journal of Intellectual Capital, 13 (3). pp. 377-397. ISSN 1469-1930 http://www.emeraldinsight.com/journals.htm?articleid=17043983& 10.1108/14691931211248927
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	H Social Sciences (General)
spellingShingle	H Social Sciences (General) Ahmed Haji, Abdifatah Mohd Ghazali, Nazli Anum Intellectual capital disclosure trends: some Malaysian evidence
description	Purpose – The purpose of this paper is to examine the trend of intellectual capital disclosures (ICD) over a three-year period (2008-2010), when the Malaysian business environment was characterized by a number of major events such as the recent 2008/2009 global financial crisis and corporate governance restructuring. Design/methodology/approach – A checklist was constructed to measure the extent and quality of ICD in Malaysian corporate annual reports. The extent of ICD was measured on a dichotomous basis (0,?1) while the quality of ICD was measured using a four-point scale (0-3). Findings – The results showed an increasing trend of the ICD and a significant overall increase by the sample Malaysian companies. The results also revealed that there are significant differences between the categories of the IC disclosures, with external capital related information accounting for the largest portion. However, only human capital disclosures significantly increased over time. Practical implications – The time series analysis carried out in this study observed that, despite the general ICD increasing trend, item-specific analysis showed inconsistent results. Hence, the regulators may want to devise reporting guidelines for IC for Malaysian public listed companies. Originality/value – This paper is one of the few which investigate trends in ICD following significant changes in the business environment in an attempt to determine if those changes have some impact on ICD practices.
format	Article
author	Ahmed Haji, Abdifatah Mohd Ghazali, Nazli Anum
author_facet	Ahmed Haji, Abdifatah Mohd Ghazali, Nazli Anum
author_sort	Ahmed Haji, Abdifatah
title	Intellectual capital disclosure trends: some Malaysian evidence
title_short	Intellectual capital disclosure trends: some Malaysian evidence
title_full	Intellectual capital disclosure trends: some Malaysian evidence
title_fullStr	Intellectual capital disclosure trends: some Malaysian evidence
title_full_unstemmed	Intellectual capital disclosure trends: some Malaysian evidence
title_sort	intellectual capital disclosure trends: some malaysian evidence
publisher	Emerald Group Publishing Limited
publishDate	2012
url	http://irep.iium.edu.my/26363/ http://irep.iium.edu.my/26363/ http://irep.iium.edu.my/26363/ http://irep.iium.edu.my/26363/1/intellectual_capital_disclosure_trends.pdf
first_indexed	2023-09-18T20:39:18Z
last_indexed	2023-09-18T20:39:18Z
_version_	1777409257233186816

Intellectual capital disclosure trends: some Malaysian evidence

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