MARC details
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02060nam a22001697a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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20160423182341.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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160423b xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Joshi, Prem Lal: Min, Teoh Hui: Deshmukh, Ashutosh: Jaffar, Nahariah Binti |
| 9 (RLIN) |
21873 |
| 245 ## - TITLE STATEMENT |
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| Title |
Extent and Determinants of Intellectual Capital Disclosures by Top Listed Companies in Malaysia |
| Statement of responsibility, etc |
Joshi, Prem Lal |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
New Delhi |
| Name of publisher, distributor, etc |
Mr. Satya Gilani on behalf of Associated Management Consultants (P) Ltd., |
| Date of publication, distribution, etc |
September 8, 2015 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
7-28 |
| 500 ## - GENERAL NOTE |
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| General note |
The purpose of this paper was to examine the extent of intellectual capital disclosures and the determinants of such disclosures by the Malaysian companies. A disclosure index for the intellectual capital information consisting of 20 items, using the annual reports of top 100 companies listed in Bursa Malaysia as on December 31, 2013, was developed. Multiple regression was used to test 12 hypotheses, using the data collected from the same annual reports. The results revealed that the intellectual capital disclosure level had increased as compared to the prior studies in Malaysia that suggests increased corporate awareness regarding intellectual capital disclosures, though the disclosure level was lower as compared to the other advanced countries. The results provided evidence that company size, leverage, and industry type significantly relationship with return on total assets, board independence, audit committee independence, company age, complexity, foreign shareholding, institutional shareholding, and auditor size. The adjusted R square, an explanatory power of the model, was 52%. We also discussed the implications for the standard-setters and regulators. This study makes an incremental contribution to the literature on the intellectual capital disclosures in the Malaysian context. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Intellectual capital, size, industry type, leverage, disclosure index |
| 9 (RLIN) |
21874 |
| 773 0# - HOST ITEM ENTRY |
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| Host Biblionumber |
29384 |
| Host Itemnumber |
58769 |
| Main entry heading |
GILANI,S. |
| Other item identifier |
5555670 |
| Title |
INDIAN JOURNAL OF FINANCE |
| International Standard Serial Number |
0973-8711 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Journal Article |
