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

Mohamad Noor, Zuraida and Kamaluddin, Amrizah and Ghani, Erlane K. (2017) A comparative analysis of intellectual capital disclosure practices between Malaysia and Indonesia / Zuraida Mohamad Noor, Amrizah Kamaluddin and Erlane K Ghani. Management & Accounting Review, 16 (2). pp. 1-32. ISSN 2550-1895

Abstract

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.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Mohamad Noor, ZuraidaUNSPECIFIED
Kamaluddin, AmrizahUNSPECIFIED
Ghani, Erlane K.UNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Intellectual capital. Creative ability in business
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Intellectual capital. Creative ability in business > Malaysia
Divisions: Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy
Journal or Publication Title: Management & Accounting Review
Journal: UiTM Journal > Management & Accounting Review
ISSN: 2550-1895
Volume: 16
Number: 2
Page Range: pp. 1-32
Official URL: http://arionline.uitm.edu.my/ojs/index.php/MAR/art...
Item ID: 31160
Uncontrolled Keywords: Intellectual capital, human capital, disclosure practices, relational capital, performance, agricultural, listed companies, developing nation, Malaysia, Indonesia
URI: http://ir.uitm.edu.my/id/eprint/31160

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