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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| Format: | Thesis |
| Language: | English |
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2013
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| Online Access: | http://ir.uitm.edu.my/id/eprint/16282/ http://ir.uitm.edu.my/id/eprint/16282/2/TM_KHADIJAH%20SURIA%20AC%2013_5.pdf |