Authors : Rokiah Ishak, Robiah Abu Bakar and Hasnah Kamardin
Abstract: The study aims to provide evidence on the extent of Intellectual Capital (IC) disclosure by Malaysian companies and to investigate the influence of firm governance on IC disclosure. Based on data of 110 companies listed in Bursa Malaysia in both 2006 and 2011 finding of this study reveal that large board size and government ownership have a significant positive association with IC disclosure. In contrast, family-owned firms are less likely to disclose their IC information. The existence of outside members on boards does not have a significant influence on IC disclosure. Evidence from this study will help both regulator and standard setter to indicate the type of IC information that need to be disclosed in the financial statements in order to increase transparency and provide more information to the decision maker.
Rokiah Ishak, Robiah Abu Bakar and Hasnah Kamardin, 2016. Intellectual Capital Disclosure and Firm Governance: Malaysian Evidence. The Social Sciences, 11: 7224-7229.