A comparative analysis of intellectual capital disclosure practices between Malaysian and Indonesia / Amrizah Kamaluddin, Zuraida Mohamad Nor and Erlane K Ghani.

Kamaluddin, Amrizah and Mohamad Nor, Zuraida and K Ghani, Erlane (2017) A comparative analysis of intellectual capital disclosure practices between Malaysian and Indonesia / Amrizah Kamaluddin, Zuraida Mohamad Nor and Erlane K Ghani. Management & Accounting Review (MAR), 16 (2). pp. 259-286. ISSN 2550-1895

Abstract

This study examines 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 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.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Kamaluddin, AmrizahUNSPECIFIED
Mohamad Nor, ZuraidaUNSPECIFIED
K Ghani, ErlaneUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Business analysts
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Management & Accounting Review (MAR)
Journal: UiTM Journal > Management & Accounting Review
ISSN: 2550-1895
Volume: 16
Number: 2
Page Range: pp. 259-286
Item ID: 30277
Uncontrolled Keywords: Intellectual capital, Human capital, Disclosure practices, Relational capital
URI: http://ir.uitm.edu.my/id/eprint/30277

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