TY  - JOUR
T1  - Intellectual Capital Disclosure and Firm Governance: Malaysian Evidence
AU - Ishak, Rokiah AU - Bakar, Robiah Abu AU - Kamardin, Hasnah 
JO  - The Social Sciences
VL  - 11
IS  - 30
SP  - 7224
EP  - 7229
PY  - 2016
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2016.7224.7229
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2016.7224.7229
KW  - Intellectual capital disclosure
KW  -board size
KW  -board composition
KW  -family ownership
KW  -government ownership
AB  - 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.
ER  -