Intellectual capital reporting in Malaysian technology industry

In recent decades, Malaysia has witnessed tremendous economic and social changes. As a result, the business environment is also becoming more complex and demanding. One of the areas that captured the attention of the accounting profession was intellectual capital reporting. Previous studies revealed...

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Main Authors:	Azlina Rahim, Ruhaya Atan, Amrizah Kamaluddin
Format:	Article
Language:	English
Published:	FEP 2011
Online Access:	http://journalarticle.ukm.my/5440/ http://journalarticle.ukm.my/5440/ http://journalarticle.ukm.my/5440/1/vol2ch5.pdf

id	ukm-5440
recordtype	eprints
spelling	ukm-54402016-12-14T06:38:27Z http://journalarticle.ukm.my/5440/ Intellectual capital reporting in Malaysian technology industry Azlina Rahim, Ruhaya Atan, Amrizah Kamaluddin, In recent decades, Malaysia has witnessed tremendous economic and social changes. As a result, the business environment is also becoming more complex and demanding. One of the areas that captured the attention of the accounting profession was intellectual capital reporting. Previous studies revealed that intellectual capital reporting has a major impact on investor’s confidence. Due to the importance of intellectual capital, its disclosure is significant. The purpose of this paper is to investigate the intellectual capital reporting practices of Malaysian listed companies in the technology industry. This study also assesses the association of firm’s characteristics and intellectual capital disclosure. Using the content analysis method, it reviews the annual reports of all the technology companies listed on the Main Market and Ace Market of Bursa Malaysia in year 2009. The study reveals that the technology industry discloses most on external capital compared to human capital and internal capital. There is not much difference in terms of intellectual capital disclosure between the Main Market and the Ace Market. However, for the technology industry the firm’s characteristics does not have any association with the extent of intellectual capital reporting. Since the study focuses on one industry, the results of this study may assist the companies to be more aware of other aspects of corporate reporting particularly concerning intellectual capital disclosure. In addition, it may benefit the regulators and standard setting bodies for future regulatory impact especially in establishing an intellectual capital reporting framework for Malaysian companies. FEP 2011 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/5440/1/vol2ch5.pdf Azlina Rahim, and Ruhaya Atan, and Amrizah Kamaluddin, (2011) Intellectual capital reporting in Malaysian technology industry. Asian Journal of Accounting and Governance, 2 . pp. 51-59. ISSN 2180-3838 http://www.ukm.my/ajag/issues.html
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	In recent decades, Malaysia has witnessed tremendous economic and social changes. As a result, the business environment is also becoming more complex and demanding. One of the areas that captured the attention of the accounting profession was intellectual capital reporting. Previous studies revealed that intellectual capital reporting has a major impact on investor’s confidence. Due to the importance of intellectual capital, its disclosure is significant. The purpose of this paper is to investigate the intellectual capital reporting practices of Malaysian listed companies in the technology industry. This study also assesses the association of firm’s characteristics and intellectual capital disclosure. Using the content analysis method, it reviews the annual reports of all the technology companies listed on the Main Market and Ace Market of Bursa Malaysia in year 2009. The study reveals that the technology industry discloses most on external capital compared to human capital and internal capital. There is not much difference in terms of intellectual capital disclosure between the Main Market and the Ace Market. However, for the technology industry the firm’s characteristics does not have any association with the extent of intellectual capital reporting. Since the study focuses on one industry, the results of this study may assist the companies to be more aware of other aspects of corporate reporting particularly concerning intellectual capital disclosure. In addition, it may benefit the regulators and standard setting bodies for future regulatory impact especially in establishing an intellectual capital reporting framework for Malaysian companies.
format	Article
author	Azlina Rahim, Ruhaya Atan, Amrizah Kamaluddin,
spellingShingle	Azlina Rahim, Ruhaya Atan, Amrizah Kamaluddin, Intellectual capital reporting in Malaysian technology industry
author_facet	Azlina Rahim, Ruhaya Atan, Amrizah Kamaluddin,
author_sort	Azlina Rahim,
title	Intellectual capital reporting in Malaysian technology industry
title_short	Intellectual capital reporting in Malaysian technology industry
title_full	Intellectual capital reporting in Malaysian technology industry
title_fullStr	Intellectual capital reporting in Malaysian technology industry
title_full_unstemmed	Intellectual capital reporting in Malaysian technology industry
title_sort	intellectual capital reporting in malaysian technology industry
publisher	FEP
publishDate	2011
url	http://journalarticle.ukm.my/5440/ http://journalarticle.ukm.my/5440/ http://journalarticle.ukm.my/5440/1/vol2ch5.pdf
first_indexed	2023-09-18T19:44:09Z
last_indexed	2023-09-18T19:44:09Z
_version_	1777405787656683520

Intellectual capital reporting in Malaysian technology industry

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