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Does intellectual capital add value to Malaysian companies?

Kamardin, Hasnah and Abu Bakar, Robiah and Ishak, Rokiah and Ku Ismail, Ku Nor Izah and Mohd Yusof, 'Atef (2013) Does intellectual capital add value to Malaysian companies? In: 7th Global Business and Social Science Research Conference, 13-14 June 2013, Radisson Blu Hotel, Beijing, China.

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In knowledge-based economy, intellectual capital (IC) plays an important role compared to the physical assets in achieving a company value and success.The ignorance of IC would result in management putting less attention on IC, and hence IC value added capabilities would not be fully exploited.The study aims to examine the relationship between IC performance (VAIC) and company characteristics with IC disclosure in the annual reports of 68 biggest Malaysian companies listed in Bursa Malaysia based on market capitalization in year 2006.The study follows the classification of IC disclosure (ICD) by Huang et al. (2007), with three broad IC categories in forty-five items. Content analysis was used to collect the IC related information.Other data are gathered from annual reports and datastream.Results show that VAIC is negatively related to IC disclosure.Further classification of VAIC shows that Intellectual Capital Efficiency (ICE) and Human Capital Efficiency (HSE) are negatively related to IC disclosure whilst Structural Capital Efficiency (SCE) is not related to IC disclosure.Negative association suggests that companies reduce intellectual capital disclosure for competitive advantage reason which supports the proprietary cost theory.Company size and leverage are found to be positively related to IC disclosure.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN: 978-1-922069-26-9
Uncontrolled Keywords: Intellectual capital disclosure,VAIC,Capital Employed Efficiency(CEE), Human Capital Efficiency ,Structural Capital Efficiency,Intellectual Capital Efficiency, Malaysia.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Centre for General Studies
Depositing User: Dr. Hasnah Kamardin
Date Deposited: 23 Sep 2013 10:34
Last Modified: 18 Apr 2016 05:43
URI: http://repo.uum.edu.my/id/eprint/9075

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