Intellectual capital disclosure trends: some Malaysian evidence

A Ahmed Haji, NA Mohd Ghazali - Journal of Intellectual Capital, 2012 - emerald.com
Purpose–The purpose of this paper is to examine the trend of intellectual capital disclosures
(ICD) over a three‐year period (2008‐2010), when the Malaysian business environment …

Intellectual capital disclosure trends: Singapore and Sri Lanka

I Abeysekera - Journal of Intellectual capital, 2008 - emerald.com
Purpose–The purpose of this paper is to investigate the intellectual capital (IC) disclosure
trends and disclosure category differences of top 20 listed firms in a developing nation, Sri …

Intellectual capital disclosure by Chinese and Indian information technology companies: A comparative analysis

Q Wang, U Sharma, H Davey - Journal of Intellectual Capital, 2016 - emerald.com
Purpose–The purpose of this paper is to examine the extent and quality of voluntary
intellectual disclosures by information technology (IT) companies of China and India …

Intellectual capital disclosures by Indian and Australian information technology companies: A comparative analysis

M Joshi, D Singh Ubha, J Sidhu - Journal of Intellectual Capital, 2012 - emerald.com
Purpose–The purpose of this paper is to investigate and compare the voluntary reporting of
intellectual capital (IC) by the top 20 software and technology sector companies in a …

Intellectual capital reporting in a South Asian country: evidence from Bangladesh

M Nurunnabi, M Hossain, Hossain - Journal of Human Resource …, 2011 - emerald.com
Purpose–The purpose of this paper is to examine the intellectual capital reporting (ICR)
practices of listed non‐financial companies in Bangladesh as an example of a South Asian …

Analysis of intellectual capital disclosure–an illustrative example

N Mat Husin, K Hooper, K Olesen - Journal of intellectual capital, 2012 - emerald.com
Purpose–The purpose of this paper is to provide an analysis of intellectual capital (IC)
disclosures in annual reports (mandatory and voluntary) and draw attention to the specific …

The contributing factors of intellectual capital disclosures in agriculture and mining sectors of Indonesia and Thailand

SE Hatane, J Tarigan, ES Kuanda… - Accounting Research …, 2022 - emerald.com
Purpose This study aims to examine the factors affecting intellectual capital disclosure (ICD),
especially in the agriculture and mining sectors in Indonesia and Thailand. Additionally, this …

Intellectual capital disclosure and the information gap: Evidence from China

Y An, H Davey, IRC Eggleton, Z Wang - Advances in Accounting, 2015 - Elsevier
Our research examines the extent and quality of intellectual capital (IC) disclosure by
Chinese companies, as well as investigates if the disclosure practices of Chinese …

Intellectual capital reporting and corporate characteristics of public‐listed companies in Malaysia

F Soon Yau, L Sin Chun, R Balaraman - Journal of Financial …, 2009 - emerald.com
This study examines the extent and nature of voluntary intellectual capital (IC) disclosure by
public‐listed companies in Malaysia and how the disclosure may be explained by the …

Intellectual capital disclosure in Chinese (mainland) companies

A Yi, H Davey - Journal of intellectual capital, 2010 - emerald.com
Purpose–The purpose of this paper is to report research on the extent and quality of
intellectual capital (IC) disclosure of Chinese (mainland) companies that have dual listed A …