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 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 in Organizations written by Patricia Ordoñez de Pablos and published by Routledge. This book was released on 2014-12-05 with total page 335 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 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 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 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 Disclosure Vs Relevance written by Hazianti Abdul Halim and published by . This book was released on 2014 with total page 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 The Trends Determinants Usefulness and Effects of Intellectual Capital Disclosure written by Ousama AbdulRahman Anam and published by . This book was released on 2009 with total page 634 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 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 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 The Importance of Intellectual Capital Disclosure for Financial Decisions written by Mustafa Elkasih Abdulkarim and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The results showed that reporting IC is negatively associated with the extent of external financing, while firms with high market-to-book values also disclose less IC information. However, contrary to expectations, the acquisition variable was insignificant although as expected, the relation between human capital disclosure and foreign operations was found to be positive and significant. For proprietary costs variables, there was a significantly positive relation between entry barriers and IC disclosure, and a negative relationship between IC and the intensity of industry competition. Finally, there was a significant, positive relationship between corporate governance and the disclosure of all types of IC.
Download or read book Voluntary Intellectual Capital Disclosure and Earnings Quality of Private and Public Firms written by Amilia Syuhada Abdul Majid 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 Reporting in Malaysian Technology Industry written by Azlina Rahim 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 Intellectual Capital Disclosure in Chinese and Indian Information Technology Companies written by Qianyu Wang and published by . This book was released on 2016 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose: The purpose of this paper is to examine the extent and quality of voluntary intellectual capital disclosures by information technology companies of China and India.Research Design/Methodology: The research method adopted for this study is content analysis. The research is limited to the intellectual capital information disclosed in companies' annual report. The sample for this research is based on 20 information technology (IT) companies listed by market captalisation listed on Shenzhen or Shanghai stock exchange market, and the largest 20 companies listed on Indian stock market.Findings: Indian IT companies tends to perform better than Chinese IT companies in extent and quality of disclosures. The extent of disclosure of both countries is at a relatively high level. The most frequently reported disclosure category in India is external capital, while the least one is human capital. In China, external capital is the most frequently disclosed category, while the internal capital is the least one.Limitations/Implications: The sample size of the study is relatively small. Future research can expand on the sample size to get an overview of the intellectual capital disclosure, and conduct a longitudinal study to capture the trend of reporting practices.Originality: Previous studies of intellectual capital (IC) disclosure have covered little on the relationship between market capitalization and quality of disclosure and cross-country disclosure on IC. This research tends to extend the literature on intellectual capital disclosure.
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.
