Title :
An analysis of intellectual capital disclosure in Malaysian IPO prospectuses
Author :
Rashid, Azwan Abdul ; Ibrahim, Muhd Kamil ; Othman, Radiah
Author_Institution :
Dept. of Accounting, Univ. Tenaga Nasional, Kajang, Malaysia
Abstract :
The purpose of this study is to analyze the content of prospectuses and determine the factors influencing IC disclosure of 225 sample companies applied for initial listing on the Bursa Malaysia from 2004 to 2008. The extent of IC disclosure is gauged using content analysis methodology. The findings provide evidence on firm´s growth, auditor and culture influence on the level of IC disclosure.
Keywords :
industrial property; knowledge management; organisational aspects; Bursa Malaysia; Initial Public Offering Prospectuses; Malaysian IPO; content analysis methodology; intellectual capital disclosure analysis; Companies; Cost accounting; Integrated circuits; Knowledge management; Standards organizations; Content Analysis; Initial Public Offering Prospectuses; Intellectual Capital Disclosure;
Conference_Titel :
Industrial Electronics & Applications (ISIEA), 2010 IEEE Symposium on
Conference_Location :
Penang
Print_ISBN :
978-1-4244-7645-9
DOI :
10.1109/ISIEA.2010.5679464
