Disclosing intellectual capital in company annual reports: Evidence from Malaysia

By Pek Chen Goh, K. Lim. 2004

289 citations recorded by the source corpus.

Subfields: Clinical Psychology, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5e8ad04f39cd06cf3a6b053577dc64c7c4bf8003

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Clinical Psychology

1. A. Alhassan
2. N. Asare
3. Els Oirbans
4. Mai Dao
5. J. C. Miller
6. Richard Pike
7. R. Haniffa
8. Laury Bollen

In Strategy and Management

1. R. Whiting
2. Jing Li
3. Richard Pike
4. A. Alhassan
5. N. Asare
6. R. Haniffa
7. Els Oirbans
8. Mai Dao

Citations in the corpus

• Determinants of intellectual capital disclosure: evidence from Australia (2009, methodology): “With a larger sample size, our study confirms the conclusion by Guthrie and Petty.”
• Intellectual capital and bank productivity in emerging markets: evidence from Ghana (2016, background): “The impetus for this awareness is a sequence of challenges in knowledge-based corporate settings that motivate firms to invest in intellectual capital, given that it has become a key driver of productivity (Goh and Lim, 2004).”
• The project of intellectual capital disclosure: researching the research (2005, unknown): “…are also used to a limited extent in IC disclosure literature (Bozzolan et al., 2003) and this limited use of statistical techniques could be because several authors describe IC disclosure as an interplay between qualitative and quantitative information (Goh & Lim, 2004; Petty & Guthrie, 2000).”
• Intellectual capital disclosure and intangible value drivers: an empirical study (2007, background): “Overall, IC reportings related to relational/customer capital (RC) ranked first (40 per cent to 49 per cent of total ICD), followed by items on structural capital (SC) (20 per cent to 37 per cent) and human capital (HC) (22 per cent to 36 per cent) (see Guthrie and Petty, 2000; Abeysekera and Guthri”
• Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” (2008, background): “Much of the accounting IC literature focuses on describing voluntary IC disclosure in annual reports of companies across the world (Olsson, 2001; Bontis, 2003; Goh and Lim, 2004; Abeysekera and Guthrie, 2005; Abdolmohammadi, 2005; Oliveira et al., 2006), but none of these studies have provided infor”
• Intellectual capital disclosure and corporate governance structure in UK firms (2008, background): “’ Sveiby (1997) suggests that the concept of intellectual capital can be categorised into human, structural and organisational capital, while Guthrie and Petty (2000) offer an alternative categorisation: internal structure, external structure and human capital.”