The influence of ethnicity on the reporting of intellectual capital

In the 21st century, Intellectual Capital (IC), which comprised of human, structural and relational capitals, has become a source of predictors for future performance. The role of IC for future performance prediction surpasses traditional measures, such as physical and fi nancial capital. This stu...

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Main Authors:	Noradiva Hamzah, Norman Mohd Saleh, Sumayah Mohamed
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2015
Online Access:	http://journalarticle.ukm.my/9427/ http://journalarticle.ukm.my/9427/ http://journalarticle.ukm.my/9427/1/11123-30849-1-PB.pdf

id	ukm-9427
recordtype	eprints
spelling	ukm-94272016-12-14T06:49:54Z http://journalarticle.ukm.my/9427/ The influence of ethnicity on the reporting of intellectual capital Noradiva Hamzah, Norman Mohd Saleh, Sumayah Mohamed, In the 21st century, Intellectual Capital (IC), which comprised of human, structural and relational capitals, has become a source of predictors for future performance. The role of IC for future performance prediction surpasses traditional measures, such as physical and fi nancial capital. This study investigates whether the ethnicity of directors, which include chief fi nancial offi cers, chairman and audit committees, infl uences the amount of IC disclosure at the fi rm level. This study adopts a quantitative research approach, whereby level of IC disclosure is measured based upon the content analysis of corporate annual reports from 77 technology based companies in Malaysia. Malaysia is used as the setting for this study due to its ethnic diversity and the fact that the ethnic groups, to some extent, maintain their original cultural values. A ranked regression of normal scores is utilized to examine the relationship between the levels of IC disclosure and ethnicity. The study fi nds that a signifi cant relationship exists between ethnicity of some directors and levels of IC disclosure. Penerbit Universiti Kebangsaan Malaysia 2015 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/9427/1/11123-30849-1-PB.pdf Noradiva Hamzah, and Norman Mohd Saleh, and Sumayah Mohamed, (2015) The influence of ethnicity on the reporting of intellectual capital. Jurnal Pengurusan, 43 . pp. 73-87. ISSN 0127-2713 http://ejournal.ukm.my/pengurusan/issue/view/699
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	In the 21st century, Intellectual Capital (IC), which comprised of human, structural and relational capitals, has become a source of predictors for future performance. The role of IC for future performance prediction surpasses traditional measures, such as physical and fi nancial capital. This study investigates whether the ethnicity of directors, which include chief fi nancial offi cers, chairman and audit committees, infl uences the amount of IC disclosure at the fi rm level. This study adopts a quantitative research approach, whereby level of IC disclosure is measured based upon the content analysis of corporate annual reports from 77 technology based companies in Malaysia. Malaysia is used as the setting for this study due to its ethnic diversity and the fact that the ethnic groups, to some extent, maintain their original cultural values. A ranked regression of normal scores is utilized to examine the relationship between the levels of IC disclosure and ethnicity. The study fi nds that a signifi cant relationship exists between ethnicity of some directors and levels of IC disclosure.
format	Article
author	Noradiva Hamzah, Norman Mohd Saleh, Sumayah Mohamed,
spellingShingle	Noradiva Hamzah, Norman Mohd Saleh, Sumayah Mohamed, The influence of ethnicity on the reporting of intellectual capital
author_facet	Noradiva Hamzah, Norman Mohd Saleh, Sumayah Mohamed,
author_sort	Noradiva Hamzah,
title	The influence of ethnicity on the reporting of intellectual capital
title_short	The influence of ethnicity on the reporting of intellectual capital
title_full	The influence of ethnicity on the reporting of intellectual capital
title_fullStr	The influence of ethnicity on the reporting of intellectual capital
title_full_unstemmed	The influence of ethnicity on the reporting of intellectual capital
title_sort	influence of ethnicity on the reporting of intellectual capital
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2015
url	http://journalarticle.ukm.my/9427/ http://journalarticle.ukm.my/9427/ http://journalarticle.ukm.my/9427/1/11123-30849-1-PB.pdf
first_indexed	2023-09-18T19:54:51Z
last_indexed	2023-09-18T19:54:51Z
_version_	1777406460722937856

The influence of ethnicity on the reporting of intellectual capital

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