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 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 in Malaysian Companies written by Norhayati Mat Husin and published by . This book was released on 2012 with total page 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 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 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 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 Follows Strategy Case Studies of Selected Malaysian Companies written by Noradiva Hamzah 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 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 The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies written by Siti Mariana Taliyang @ Alias and published by . This book was released on 2010 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Intellectual Capital in Organizations written by Patricia Ordoñez de Pablos and published by Routledge. This book was released on 2014-12-05 with total page 280 pages. Available in PDF, EPUB and Kindle. Book excerpt: In a global competitive economic environment, resources that are scarce or irreplicable are a source of sustained competitive advantage for companies and organizations. Knowledge-based resources are a major and increasing driver of long term competitive advantage. Most accounting standards however do not allow for knowledge-based resource calculations, including the most important of these, intellectual capital. Intellectual capital is the collective knowledge, documented and otherwise, of individuals in an organization. In the absence of accounting standards to numerically evaluate intellectual capital, some institutions have devised their own reports and statements. But why should companies, universities, and research centers measure these resources? How are intellectual capital statements built? How does one set targets, and what indicators should they include? This book reviews the development of the field of intellectual capital reporting, including core concepts, latest developments, the main components of intellectual capital, how a statement is built, and key indicators of each component. It further analyzes experiences from a variety of pioneering companies and institutions around the globe in measuring intellectual capital, including case studies from educational and research institutions, and provides crucial transnational comparisons. Authors Ordóñez de Pablos and Edvinsson examine the challenges and next steps for the harmonization of intellectual capital reports, consider the creation of a special international agency for intellectual capital reporting standards, and evaluate the weaknesses of current standards and how they might be overcome.

Download or read book The Efficiency of Intellectual Capital in Creating Value to Company Performance Among Malaysian Technology Companies written by Siti Farhana Shabudin and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Disclosure of Intellectual Capital Information Firm Value and Intangible Assets Value written by Inaliah Mohd Ali and published by . This book was released on 2010 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: FRS 138 specifically provides that internally generated goodwill, brands, mastheads, publishing titles, customer lists and items similar in substance should not be recognized as assets. Therefore, brands are not recognized by the companies because they are internally developed. However, external consultants do assess and evaluate the brand value of companies in UK, Australia, Singapore and including Malaysia. The external consultant is able to derive at some reliable measure to obtain the brand values of companies in some countries. This study aims to find whether brands are value relevant to the users. The total identifiable capitalised intangible asset is also found to be related to the firm value. This study reports the results that in addition to traditional measures, brands also adds value to the users and stakeholders in their decision making process. Further, this study seeks to measure the intellectual capital performance of the top 50 brand companies in Malaysia. The findings allowed the companies to acknowledge their efficiency ranking, to establish priorities in developing their strategic management plans which in turn will affect their future performance.

Download or read book Intellectual Capital and Management Accounting written by Saudah Sofian and published by . This book was released on 2005 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 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 Challenges of Intellectual Capital Reporting written by Boon Heow Chen and published by . This book was released on 2004 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt: