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 …

Purpose–This paper longitudinally examines the intellectual capital (IC) disclosure practices
of Nigerian banks following the restructuring exercise and the subsequent policy changes in …

Intellectual capital can generate value to organizations and improve the performance of the
organizations. To understand the relationship between intellectual capital and the …

One of the important responsibilities of Managing Directors, Chief Executive Officers and
Managing Partners is to effectively deploy the assets and resources of their organisations …

Abstract This Doctor of Philosophy (PhD) research examines the status of intellectual capital
(IC) reporting in Malaysian companies' annual reports with a view to contributing to the …

Результаты деятельности компаний зависят от эффективности использования
интеллектуального капитала (ИК), поскольку создание стоимости тесно связано с …

Accounting is a business modeling tool and its evolution presents numerous variations from
a global perspective. We often find in the literature numerous interpretations on the conflicts …

This paper examines the determinants of R&D spending in Malaysia. The study aims to
investigate whether variables such as profitability, leverage, growth and director ownership …

This study investigated the management of intellectual capital in the Malaysian public sector
as a tool for non-financial organizational performance. Intellectual capital is the …