A comparative analysis of intellectual capital disclosure practices between Malaysia and Indonesia / Zuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani

This study examined the extent of intellectual capital (IC) disclosure practices between Malaysian and Indonesian agricultural companies. This study relied on content analysis on the annual reports of public listed agricultural companies in Malaysia and Indonesia. The results show that the extent of...

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Bibliographic Details
Main Authors: Mohamad Noor, Zuraida (Author), Kamaluddin, Amrizah (Author), Ghani, Erlane K. (Author)
Format: Book
Published: Universiti Teknologi MARA Cawangan Selangor, 2017-12.
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100 1 0 |a Mohamad Noor, Zuraida  |e author 
700 1 0 |a Kamaluddin, Amrizah  |e author 
700 1 0 |a Ghani, Erlane K.  |e author 
245 0 0 |a A comparative analysis of intellectual capital disclosure practices between Malaysia and Indonesia / Zuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani 
260 |b Universiti Teknologi MARA Cawangan Selangor,   |c 2017-12. 
500 |a https://ir.uitm.edu.my/id/eprint/31160/1/AJ_ZURAIDA%20MOHAMAD%20NOR%20MAR%20B%2017.pdf 
520 |a This study examined the extent of intellectual capital (IC) disclosure practices between Malaysian and Indonesian agricultural companies. This study relied on content analysis on the annual reports of public listed agricultural companies in Malaysia and Indonesia. The results show that the extent of IC disclosure practices of the companies between the two countries are similar. However, the Malaysian companies disclose more information on human capital and are more quantitative in nature whilst the Indonesian companies disclose more information on relational capital and more qualitative. The results also show a significant positive relationship between the extent of IC capital disclosure and companies' performance. The findings in this study contribute further understanding on the extent of IC capital disclosure in the agriculture industry. This study extends the understanding of the role of IC and its interaction in generating competitive edge from the perspective of a developing nation such as Malaysia and Indonesia. 
546 |a en 
690 |a Management. Industrial Management 
690 |a Intellectual capital. Creative ability in business 
690 |a Malaysia 
655 7 |a Article  |2 local 
655 7 |a PeerReviewed  |2 local 
787 0 |n https://ir.uitm.edu.my/id/eprint/31160/ 
787 0 |n http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/638 
856 4 1 |u https://ir.uitm.edu.my/id/eprint/31160/  |z Link Metadata