Extent and trend of intellectual capital reporting in Malaysia: empirical evidence

Abdulrahman Anam Ousama and Abdul Hamid Fatima

International Journal of Managerial and Financial Accounting, 2012, vol. 4, issue 2, 159-176

Abstract: This paper aims to examine the extent of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies. The paper also aims to investigate the trend of IC disclosure (ICD) in the annual reports in the years 2002 and 2006. A comprehensive disclosure index which includes 101 items was developed to measure the extent of ICD. The paper found that listed companies disclosed, on average, 22% and 24% of IC information in the annual reports for the years 2002 and 2006, respectively. In addition, the paper found that the extent of ICD had significantly increased between the period 2002 and 2006. The paper provides practical implications for the listed companies to understand their ICD practises, hence try to improve it towards greater transparency. In addition, the paper provides empirical evidence to the standard setter, authorities and professional bodies on the current ICD practises of listed companies. Thus, it could help in developing framework and guidelines on ICD to enhance its disclosure. Furthermore, the paper is considered to be the first paper to examine the trend of ICD in the annual reports of listed companies. Moreover, it contributes to the IC literature with the development of a comprehensive ICD index.

Keywords: intellectual capital disclosure; extent; trend; Malaysia; annual reports. (search for similar items in EconPapers)
Date: 2012
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