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 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 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 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 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 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 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 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 and Corporate Performance of Technology Intensive Companies written by Kin Gan and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 The Value Relevance of Intellectual Capital Disclosure in Intellectual Capital Disclosure in Malaysian Technology based Firms written by Mohamat Sabri Hassan 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 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:

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 Human Resource Costing and Accounting written by Jan-Erik Gröjer and published by . This book was released on 1996 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Human Capital Reporting of Technology Intensive Companies MESDAQ Listed in Bursa Malaysia written by Shukriah Saad and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book ICICKM 2016 Proceeding of the 13th International Conference on Intellectual Capital Knowledge Management Organisational Learning written by Scott Erikson and published by Academic Conferences and publishing limited. This book was released on with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings of the 13th International Conference on Intellectual Capital Knowledge Management & Organisational Learning held at Ithaca College, NY, USA on 16-17 Septemeber 2016

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.