… as possible to capital markets about intangible assets may obtain a positive response from
the capital market. When investors do not know the fair value of intangible assets, they cannot …

… occurred in the Indonesian capital market. The Indonesian capital market in 2015 was still …
countries such as Thailand, Singapore and Malaysia. The number of issuers in Indonesia was …

… This notion aligns with international valuation standards like IVS, Malaysian valuation
standards (MVS), and the Royal Institute of Chartered Surveyors (RICS) R1 highlighted the …

… The sample of this study comprises 201 non-financial firms drawn from stock markets in
KSA, Oman, Bahrain, UAE, Kuwait, and Qatar from 2008 to 2016, and the data is from S&P …

… a stock market is not fully efficient, assessment of firm value … The IC appears as a major factor
of firm’s intangible assets, … have relationship with firm value among Malaysian finance firms. …

… intangible assets, but without considering a comprehensive view. This paper examines the
role intangible assets play in a firm’s market valuation … the effect intangible assets may have …

… market, the importance of intangible assets has grown to become an essential factor of
generating additional value … , An industrial sector and stock market index analysis, International …

… in the valuation and measurement of intangible assets is … the market value (PBV) of banking
companies in Malaysia so that … The t statistical value is 2.096> 1.96 and the p value is 0.024 …

… research focused on the audit assessment of public buildings in Malaysia. She is currently
… on the audit of facilities performance and intangible asset valuation. She is now the Deputy …

… intellectual capital (Bontis et al., 1999). Human capital was the first aspect of intangible assets
that … Hermanson (1964) first mentioned human capital from an accounting perspective, by …