Intellectual Capital Reporting: Evidence from Malaysian Companies
Journal Title: GATR Global Journal of Business & Social Science Review - Year 2013, Vol 1, Issue 2
Abstract
Objective- This study aims to examine the extent, nature and form of IC disclosure in the annual reports of 70 largest Malaysian companies listed in Bursa Malaysia based on market capitalization in year 2006. Methodology/Technique -The study adopts classification of IC disclosure by Huang et al. (2007) with three broad IC categories namely human capital, structural capital and relational capital in forty-five items. Content analysis was used to collect the IC data in the annual reports. This paper contributes to the understanding about the importance of food allergy awareness among public. Findings - Results show that the disclosure covers a wide range of IC items. The pattern of IC disclosure tends to focus more on items in the relational capital and human capital, while internal capital is reported the least. The five top favourable IC disclosures are three items from relational capital which are growth in business or service volume, followed by society's image of the company and market demand for products/services. Another two items are leadership qualities of managers and employee work-related knowledge from human capital theme. The least favourable IC disclosures are length of time for product design development, life cycle of product, key employee turnover, employee loyalty and employee job satisfaction. Novelty - Findings of this study help users to understand which IC resources are considered as value drivers to companies.
Authors and Affiliations
Robiah Abu Bakar, Rokiah Ishak, Hasnah Kamardin
Keywords
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- EP ID EP185657
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