Download or read book Intellectual Capital Reporting and Stock Performance in Malaysia written by Rajeswary Balaraman and published by . This book was released on 2007 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Intellectual Capital Accounting and Its Impact on Organizational Financial Performance written by Payam Mojtahedi and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Today intellectual capital (IC) is most important intangible asset and reporting of its information has influenced on transparency of managements accountability. The purpose of this study is to explore the relationship between intellectual capitals and financial performance in 150 Malaysian firms over the period 2000-2011, base on the concept of value added intellectual capital has been calculated. To determine financial performance three proxies have been used, earning per share (EPS) Return of capital equity (ROCE) and growth of annual sales (GS). Intellectual capital (human capital, relational capital and structural capital) have been calculated and analyzed. The technique of multiple regressions and panel data analysis has been used to predict the impact of IC on financial performance. Findings from the empirical analysis indicate that the relationships between intellectual capital and financial performance of Malaysian companies (profitability, and Growth in sales) are positive, significant and informative. The empirical findings suggest that exact managing and reporting of intellectual capital assets will create value to the organization.
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 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 Intellectual Capital Effects by Satisfactory Design on Financial and Economic Performance of Malaysian Companies written by Payam Mojtahedi and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper aims to prepare intellectual capital component by satisfactory design. Satisfaction of employees, customers and residual benefit are the main core of present measurements. The correct position of these items in the financial statements are proposed by correcting entries, then the impact of these elements are investigated on the return on equity, revenue growth and economic value added. Both disproportionate stratified random sampling and systematic omission have been applied to achieve this study to eight industries and finally thirty six companies from the main board of Malaysian stock exchange during the years, 2006-2013. Firm size and debt ratio are used as control variables. Obtained output demonstrate that, all components have positive effect on ROE just human and structural capital have negative relationship with revenue growth and EVA, respectively. This matter reveals that, that it is not just payment to employees, but the payment structure is also important and negative relationship between SC and EVA proved that, by increase of firms income the motivation of dividend income will increase and the economic value of firms will reduced.
Download or read book Making Sense of Intellectual Capital written by Daniel Andriessen and published by Routledge. This book was released on 2004-02-18 with total page 453 pages. Available in PDF, EPUB and Kindle. Book excerpt: Peter Drucker has introduced us all to the knowledge era, where knowledge is the primary resource and intangibles (intellectual capital resources and assets) are now largely recognized as the most important sources of organizations' competitive advantage. With the recognition of the importance of Intangibles comes the problem of how to properly identify them and assign them a value within the corporation. This is an area of concern in 5 fields: 1) accounting and financial reporting, 2) performance measurement and management, 3) valuation in the finance field, 4) the Human Resources field in terms of management, strategy, and planning, and 5) Intellectual Capital. Over the past eight years, over 25 methods have been proposed for the valuation of intangibles coming out of these 5 fields. In this book, Andriessen evaluates 25 existing methods of intangible valuation according to highly developed criteria. In performing his evaluations, Andriessen synthesizes the state of the art research from these fields based on extensive research. He then presents his own method for valuing intangibles, which he began developing and testing as a Senior Manager at KPMG Knowledge Advisory Services in The Netherlands. He relates six case studies in which this method was tested in actual companies, carefully reviews the results of his tests, and then concludes by offering a new and improved method for valuing intangibles in his Weightless Wealth Toolkit, a complete step-by-step process for identifying, valuing, and managing Intangibles to help managers operate successfully in the Intangible Economy.
Download or read book The Impact of Intellectual Capital on Earning Quality written by Payam Mojtahedi and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The role of intellectual capital as an intangible asset is the most controversial accounting subjects in modern era. The objective of this paper is to explain the impact of Intellectual capital and earning quality in 100 Malaysian firms during the years 2000 and 2011, the specific purpose of this research is verifying the distinct effect of intellectual capitals ingredients (human capital, structural capital and relational capital) on earning quality. Two moderating variables have used in this model (firm size and debt to equity ratio). Multiple regressions and panel data analysis have been used to predict this relation. Our findings from the empirical analysis demonstrate that intellectual capital has a positive and significant impact on earning quality, furthermore the effect of firm size on earning quality was positive, but the relation between debt to equity ratio and earning quality was negative.
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 Disclosure and Performance of Consumer Goods Firms written by Rehanet Isa and published by Cambridge Scholars Publishing. This book was released on 2024-01-11 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business executives and managers are increasingly working in a highly competitive environment, where identifying the main drivers of performance is vital for the survival of firms. Intellectual capital is a crucial matter for firms worldwide, and the disclosure of intellectual capital has been identified as one of the major drivers of performance. This book examines the impact of intellectual capital disclosure on the performance of listed firms which adopt the balanced scorecard approach. The book is a product of research that offers innovative analysis and proves that managers of firms can use the disclosure of intellectual capital to boost performance. It reveals how using the balanced scorecard as a measurement tool for intellectual capital disclosure can drive the performance of firms. Students in postgraduate programmes and academics, as well as business executives and managers, will find this book to be an essential guide to maximizing intellectual capital disclosure to boost performance.
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 Measuring Intellectual Capital Performance of Financial Institutions in Malaysia written by Irene Wei Kiong Ting 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 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 Management Valuation and Risk for Human Capital and Human Assets written by M. Russ and published by Springer. This book was released on 2014-10-15 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on Human Capital and Assets goes beyond the current literature by providing a platform for a broad scope of discussion regarding HC&A, and, more importantly, by encouraging a multidisciplinary fusion between diverse disciplines.
Download or read book The New Organizational Wealth written by Karl Erik Sveiby and published by Berrett-Koehler Publishers. This book was released on 1997 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sveiby offers practical advice on how to manage knowledge companies - such as accounting firms, management consulting firms, advertising agencies and computer consultants - and their employees
Download or read book Intangible Management written by Ken Standfield and published by Elsevier. This book was released on 2002-07-30 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the recorded history of management, the world has managed value creation according to what can be seen, touched and proven. In today's knowledge-based economy, value creation is derived primarily from how well firms manage intangibles (knowledge, service, expectations, response time, innovation, change management, etc). The large capital outlays that signified the manufacturing economy are no longer required. In fact, such 'tangibles' now explain less than 20% of the value of most publicly listed firms. For example, Time Warner has only 6.49% of its value attributable to tangibles. As such, for every $1 of true value, only $0.065 cents is being measured and managed by conventional management practices. For Oracle Corporation, tangibles account for only 4% of its value. For General Electric (worth over US$450 billion), tangibles account for less than 11% of its value. Intention, context, emotional intelligence, escalation, and sustainability are words that are generally absent from the operational management techniques of managers worldwide. They form, however, the basis of skills required to manage organizations in today's knowledge-based economy. The authors investigate the ways that intangible values can be identified, measured, and managed. Their revolutionary and innovative taxonomy not only reveals fundamental differences between a manufacturing economy and one which creates value through knowledge, relationships, and time. By using case studies, a compelling mixture of theory and applications, and a set of accounting tools, the authors demonstrates how a new value framework can protect investors while giving companies the ability to generate long-term growth. - Shows how intangible values can be identified, measured, and managed - Presents a revolutionary and innovative taxonomy with a new set of accounting tools - Demonstrates with case studies how a new value framework can protect investors while enabling companies to generate long-term growth
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 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book ICICKM2014 Proceedings of the 11th International Conference on Intellectual Capital Knowledge Management and Organisational Learning written by Jim Rooney and published by Academic Conferences Limited. This book was released on 2014-10-17 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: These proceedings represent the work of researchers participating in the 11th International Conference on Intellectual Capital, Knowledge Management & Organisational Learning - ICICKM 2014, which this year is being held at The University of Sydney Business School, The University of Sydney, Australia. The Conference Co-Chairs are Dr John Dumay from Macquarie University, Sydney, Australia and Dr Gary Oliver from the University of Sydney, Australia. The conference will be opened with a keynote by Goran Roos, Advanced Manufacturing Council, Adelaide, Australia who will address the topic of "Intellectual capital in Australia: Economic development in a high cost economy." The second day will be opened with a from James Guthrie, University of Sydney, Australia on the topic of "Intellectual Capital and the Public Sector Research: Past, Present, and Future."
