Download or read book Intellectual Capital Reporting and Corporate Characteristics of Public listed Companies in Malaysia written by Soon Yau Foong and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intellectual Capital Reporting written by Robiah Abu-Bakar and published by . This book was released on 2017 with total page 13 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 the year 2006.Methodology/Technique - The study adopts the 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.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.
Download or read book ICICKM2015 12th International Conference on Intellectual Capital Knowledge Management Organisational Learning written by Vincent Ribière and Lugkana Worasinchai and published by Academic Conferences and publishing limited. This book was released on 2015-10-20 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies written by Siti Mariana Taliyang and published by . This book was released on 2014 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objectives of this study are to identify the determinants and the extent of intellectual capital disclosure among Malaysian listed firms. The variables tested in this study are (1) age (2) size (3) leverage (4) profit; (5) ownership and (6) growth. A sample of 150 companies listed in Bursa Malaysia was selected consisting of five industries: Information Technology, Consumer Product, Industrial Product, Trading/Services and Finance. The result show that about 72.6 percent of the companies selected disclosed intellectual capital in their annual reports. That data show that our variables are determinants of intellectual age, size, director ownership and growth.
Download or read book Extent and Trend of Intellectual Capital Reporting in Malaysia written by A. A. Ousama and published by . This book was released on 2020 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to examine the extent of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies. The paper also aims to investigate the trend of IC disclosure (ICD) in the annual reports in the years 2002 and 2006. A comprehensive disclosure index which includes 101 items was developed to measure the extent of ICD. The paper found that listed companies disclosed, on average, 22% and 24% of IC information in the annual reports for the years 2002 and 2006, respectively. In addition, the paper found that the extent of ICD had significantly increased between the period 2002 and 2006. The paper provides practical implications for the listed companies to understand their ICD practises, hence try to improve it towards greater transparency. In addition, the paper provides empirical evidence to the standard setter, authorities and professional bodies on the current ICD practises of listed companies. Thus, it could help in developing framework and guidelines on ICD to enhance its disclosure. Furthermore, the paper is considered to be the first paper to examine the trend of ICD in the annual reports of listed companies. Moreover, it contributes to the IC literature with the development of a comprehensive ICD index.
Download or read book Intellectual Capital Management written by Abdul Latif Salleh and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intellectual Capital Management and Firm Performance written by Fauziah Selamat and published by . This book was released on 2006 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book ICE BEES 2020 written by Yozi Aulia Rahman and published by European Alliance for Innovation. This book was released on 2021-05-18 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: We proudly present the proceedings of 3rd International Conference on Economics, Business and Economic Education Science 2020 (ICE-BEES 2020). It focuses on the relation of economics, business, education, environment and sustainable development. The issue of economics and sustainable development is important today, especially in the time of Covid-19, not only globally, but also Indonesia nationally to the local level. There are several important issues related to this, both institutionally and the relationships between individuals and groups in supporting the agenda of sustainable development. More than 150 manuscripts were presented at this conference with around 49 of them selected to be published in proceedings. We hope by this conference, discussions on the importance of sustainable development will increasingly become an important concern together and bring better response from the government and social relations for development.
Download or read book Intellectual Capital Disclosure Emphasis written by Hazianti Abdul Halim and published by . This book was released on 2014 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intellectual capital disclosure within the annual report has increased in frequency and types over the last few years. Despite this growth, relatively little is known about the incentives or motivations behind such reporting practices. Further, their unregulated nature means that management has great discretion when reporting. This paper adds to research in this topical area. This study aims to examine the presentation of annual reports with respect to intellectual capital disclosure particularly when firms are driven by capital-raising motive. We focus on the top 100 Malaysian firms in 2010. Data from annual reports is hand-collected to determine the intellectual capital disclosure practice. The findings, which support signalling theory, provide evidence that capital-raisers report more intellectual capital compared to their non-capital-raiser counterparts. These capital-raiser firms emphasise intellectual capital information by positioning information in the headline, in special character and fonts and through repetition. This is consistent with the motivation to provide intellectual capital information that investors will not only recognise but that they will also retain and recall when making investment decisions.
Download or read book Comparative Advantage in the Knowledge Economy written by Rajib Bhattacharyya and published by Emerald Group Publishing. This book was released on 2021-06-08 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comparative Advantage in the Knowledge Economy: A National and Organizational Resource provides a comprehensive and insightful understanding of all the dimensions of a transition from a traditional to a knowledge economy.
Download or read book Ownership Structure and Intellectual Capital Performance in Malaysia written by Norman Mohd. Saleh and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reporting Intellectual Capital in Annual Reports written by Niamh M. Brennan and published by . This book was released on 2013 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the extent to which a sample of 11 knowledge-based Irish listed companies is adopting methodologies for reporting of intellectual capital in their annual reports. Their market and book values were compared and a content analysis of the annual reports of the 11 listed companies was conducted. With the exception of two of the 11 listed companies, significant differences in market and book values were found suggesting that knowledge-based Irish listed companies have a substantial level of non-physical, intangible, intellectual capital assets. The level of disclosure of intellectual capital attributes by the 11 listed companies studied was low.
Download or read book The Relationship Between Corporate Social Responsibility Disclosure and Corporate Governance Characteristics in Malaysian Public Listed Companies written by Mohamad Haziwan Mohamad Taha and published by . This book was released on 2013 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - The purpose of this paper is to investigate the relationship between corporate social responsibility disclosure and corporate governance characteristics namely board size, board independence, audit committee, ownership concentration and managerial ownership in Malaysian public listed companies.Design/Methodology/Approach - The content analysis was used to extract the CSR disclosure items from annual reports and companies' web sites. Then the CSR disclosure index was constructed after combining CSR disclosure items disclosed both in annual reports and companies' web sites. Econometric analysis was used to investigate the relationship between the corporate social disclosures index and the independent variables, namely board size, board independence, audit committee, ownership concentration and managerial ownership.Findings - Results based on the full regression models indicated that only one variable was associated with the extent of disclosures, namely audit committee. Audit committee are positively and significantly correlated with the level of corporate social responsibility disclosure.Research Limitations/Implications - The findings are limited to the context of the study and it was limited to Malaysian public listed companies, January to December 2011. The sources of the data in this report were companies' annual reports and web sites only.Practical Implications - The study is functional to organizations and statutory bodies to take into considerations in distinguishing the corporate governance characteristics that will enhance CSR disclosures, since it had been shown in previous studies that corporate social responsibility in Malaysia is low. The meaningful of company which should be willing to allocate their costs towards corporate social responsibility activities also can be determine by the government. Thus, this study will stress the level of activity through corporate social responsibility reporting in Malaysian public listed companies and helps the government to ascertain the level of corporate social responsibility activities through corporate social responsibility reporting among Malaysian public listed company.Originality/Value - The study reveals the extent of the disclosure of corporate social responsibility to companies' web sites and constructed the CSR index based on two sources of data, namely companies" web sites and annual reports.
Download or read book The Challenge of Sustainability in Agricultural Systems written by Aleksei V. Bogoviz and published by Springer Nature. This book was released on 2021-06-05 with total page 1058 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together segmental knowledge and creates new insights on the sustainability of agricultural systems, critically analyzing not only individual system components, but also focusing on interactions between them and external environments. This book is primarily devoted to (1) agricultural agribusiness, (2) policies and institutions, and (3) farming systems. The compelling collection of chapters presents critical, comparative, and balanced perspectives on what changes are needed to achieve and maintain sustainability in agricultural systems, actively leading to new ways of thinking about these complex issues. The research presented relies on an array of methods developed within complex systems science, addresses the existing gaps in the scholarship, and uses original data collected on the development of agricultural systems. Finally, the authors provide robust conclusions and recommendations for both scholars and practitioners in the field of studying, constructing, and maintaining sustainable agricultural systems. The special focus of the book is on technologies, policies, and management systems enabling sustainable agricultural development. A rich collection of practical cases could be used to move from theories to reality. The book appeals to both academics and professionals working in the field.
Download or read book The Association Between Financial Performance Environmental Characteristics Corporate Governance Mechanism and Fraudulent Financial Reporting written by Mahanum Sulaiman and published by . This book was released on 2014 with total page 660 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effect of Corporate Governance and Firm s Characteristics on Internet Financial Reporting by Omani Listed Companies written by Hasan Omar Awadh Ghanem and published by . This book was released on 2011 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ecic 2017 9th European Conference on Intellectual Capital written by Ilídio Tomás Lopes and published by Academic Conferences and publishing limited. This book was released on 2017-03-20 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: These proceedings represent the work of researchers participating in the 9th European Conference on Intellectual Capital (ECIC 2017) which is being hosted this year by the Instituto UniversitÁrio de Lisboa (ISCTE-IUL) on 6-7 April 2017. ECIC is a recognised event on the international research conferences calendar and provides a valuable platform for individuals to present their research findings, display their work in progress and discuss conceptual and empirical advances in the area of Intellectual Capital. It provides an important opportunity for researchers and practitioners to come together to share their experiences of researching in this varied and expanding field. The conference this year will be opened with a keynote presentation by Dr JosÉ Maria Viedma MartÍ from U.P.C., Polytechnic University of Catalonia in Barcelona, Spain and Prof. Maria Do Rosario Cabrita from Universidade Nova de Lisboa, Portugal who will together be talking about The Practice of Intellectual Capital in the Fourth Industrial Revolution. The second day of the conference will be opened by Dr Gregorio MartÍn-de Castro, from Complutense University of Madrid, Spain, who will address the topic Intellectual Capital: Linking Theory and Practice. With an initial submission of 98 abstracts, after the double blind, peer-review process there are 42 academic Research papers, 2 PhD Research, 1 Masters Research and 1 Work in Progress papers published in these Conference Proceedings. These papers represent truly global research in the field, with contributions from Australia, Colombia, Croatia, Egypt, Finland, France, Greece, Iran, Italy, Kazakhstan, Latvia, Lithuania, Poland, Portugal, Romania, Russia, South Africa, Spain, The Netherlands, Turkey, United Arab Emirates, UK and USA.
