Purpose The purpose of this study is to determine and compare the performance of small
and medium enterprises (SME) and manufacturing company stock portfolios in the …

The study investigates the impact of goodwill assets on firms' capital structure and examines
the indirect impact of the legal system on the relationship between goodwill assets and firms' …

Purpose–The purpose of this paper is to examine the direct and indirect impact of firm-
specific characteristics on the level of underpricing among Malaysian initial public offerings …

Purpose The purpose of this study is to primarily examine the trend of hidden values and
use of intellectual capital (IC) information narratives of leading Malaysian companies in the …

The study seeks to identify patterns of the propensity for (frequency) and quality of (mean
score) intellectual capital (IC) divulgence components (internal capital, external capital and …

Purpose This study aims to assess the influence of material internal control weaknesses
(ICWs) on investment in intangible assets, capital structure and commercial risk of …

In the modern era, the criteria for evaluating the value of a company have changed. The
source of competitive advantage has transmuted from that of physical capital to intellectual …

Purpose: The present paper is aimed to investigate the relationship between intangible
assets, macroeconomic environment and market value of German, English and Portuguese …

Intangible assets play an important role in maintaining the competitive advantage of a
company. To maintain competitive advantage and enhance share value, it is important to …

Despite extensive research having been undertaken on the issue of whistleblowing globally,
empirical study in this area is still scarce in Malaysia. This paper examines internal …