000			02060nam a22001697a 4500
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100			_aJoshi, Prem Lal: Min, Teoh Hui: Deshmukh, Ashutosh: Jaffar, Nahariah Binti _921873
245			_aExtent and Determinants of Intellectual Capital Disclosures by Top Listed Companies in Malaysia _cJoshi, Prem Lal
260			_aNew Delhi _bMr. Satya Gilani on behalf of Associated Management Consultants (P) Ltd., _cSeptember 8, 2015
300			_a7-28
500			_aThe 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			_aIntellectual capital, size, industry type, leverage, disclosure index _921874
773	0		_029384 _958769 _aGILANI,S. _o5555670 _tINDIAN JOURNAL OF FINANCE _x0973-8711
942			_2ddc _cJA-ARTICLE
999			_c43101 _d43101