An analysis of intellectual capital disclosure in Malaysian IPO prospectuses

Azwan Abdul Rashid, Muhd Kamil Ibrahim, Radiah Othman

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Abstract

The purpose of this study is to analyze the content of prospectuses and determine the factors influencing IC disclosure of 225 sample companies applied for initial listing on the Bursa Malaysia from 2004 to 2008. The extent of IC disclosure is gauged using content analysis methodology. The findings provide evidence on firm's growth, auditor and culture influence on the level of IC disclosure.

Original languageEnglish
Title of host publicationISIEA 2010 - 2010 IEEE Symposium on Industrial Electronics and Applications
Pages236-241
Number of pages6
DOIs
Publication statusPublished - 01 Dec 2010
Event2010 IEEE Symposium on Industrial Electronics and Applications, ISIEA 2010 - Penang, Malaysia
Duration: 03 Oct 201005 Oct 2010

Publication series

NameISIEA 2010 - 2010 IEEE Symposium on Industrial Electronics and Applications

Other

Other2010 IEEE Symposium on Industrial Electronics and Applications, ISIEA 2010
CountryMalaysia
CityPenang
Period03/10/1005/10/10

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All Science Journal Classification (ASJC) codes

  • Electrical and Electronic Engineering

Cite this

Rashid, A. A., Ibrahim, M. K., & Othman, R. (2010). An analysis of intellectual capital disclosure in Malaysian IPO prospectuses. In ISIEA 2010 - 2010 IEEE Symposium on Industrial Electronics and Applications (pp. 236-241). [5679464] (ISIEA 2010 - 2010 IEEE Symposium on Industrial Electronics and Applications). https://doi.org/10.1109/ISIEA.2010.5679464