Intellectual capital disclosure and corporate governance structure among Malaysian government-linked companies

This study examines the level of intellectual capital disclosure among the 32 Malaysian GLCs by comparing with the Non-GLCs for the period 2007-2009. In addition, this study also investigates the impact of board structure on the intellectual capital disclosure of Malaysian GLCs. The board structure...

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Bibliographic Details
Published inCorporate Board role duties and composition Vol. 9; no. 3; pp. 6 - 17
Main Authors Rahman, Rashidah Abdul, Musman, Musliha
Format Journal Article
LanguageEnglish
Published 2013
Subjects
Capital
Corporate governance
Enterprises
Government
Intellectual property
Malaysia
Thurstone scale
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Summary:This study examines the level of intellectual capital disclosure among the 32 Malaysian GLCs by comparing with the Non-GLCs for the period 2007-2009. In addition, this study also investigates the impact of board structure on the intellectual capital disclosure of Malaysian GLCs. The board structure mechanisms comprise; board composition, role duality, board size and cross directorship. The control variables consist of the company-specific characteristics –leverage, profitability and age of the company. The content analysis is used to extract the intellectual capital disclosure items from the annual report. The results show that the GLCs disclosed more intellectual capital information than Non-GLCs. Board size and leverage are significant and positively related to the intellectual capital disclosure of Malaysian GLCs.
Bibliography:ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
content type line 23
ISSN:1810-8601
2312-2722
DOI:10.22495/cbv9i3art1