Rokiah  Ishak, Robiah Abu  Bakar, Hasnah  Kamardin, 
    Intellectual Capital Disclosure and Firm Governance: Malaysian Evidence,
    The Social Sciences,
    Volume 11,Issue 30,
    2016,
    Pages 7224-7229,
    ISSN 1818-5800,
    sscience.2016.7224.7229,
    (https://makhillpublications.co/view-article.php?doi=sscience.2016.7224.7229)
    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.
    Keywords: Intellectual capital disclosure;board size;board composition;family ownership;government ownership