Disclosure of intellectual capital information of the airline companies in Malaysia

Research output: Contribution to journalArticle

2 Citations (Scopus)

Abstract

Despite the lack of structured reporting guideline for Intellectual Capital (IC) information, the information continues to be the stakeholders 'most preferred voluntary information. This article reports on an exploratory study that identifies important components of IC information included in corporate annual reports of two major airline companies in Malaysia. The level of disclosure is measured based on content analysis of their 2005 and 2006 annual reports. Findings reveal that both companies disclose all the three categories of the IC comprising the organisational, human and relational capital. Whilst both companies show increased level of disclosure when compared between 2005 and 2006, the level of disclosure for certain components differs between the two companies suggesting a need to regulate to get a more uniform disclosure. The finding also suggests that brand, intellectual property, personnel and partnerships are items of IC information prominently disclosed in the annual report of airline companies.

Original languageEnglish
Pages (from-to)25-35
Number of pages11
JournalJurnal Pengurusan
Volume30
Publication statusPublished - Jul 2010

Fingerprint

Disclosure
Intellectual capital
Airlines
Malaysia
Annual reports
Content analysis
Stakeholders
Organizational capital
Exploratory study
Corporate annual reports
Human capital
Relational capital
Intellectual property
Personnel

ASJC Scopus subject areas

  • Business, Management and Accounting (miscellaneous)
  • Accounting
  • Business and International Management

Cite this

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title = "Disclosure of intellectual capital information of the airline companies in Malaysia",
abstract = "Despite the lack of structured reporting guideline for Intellectual Capital (IC) information, the information continues to be the stakeholders 'most preferred voluntary information. This article reports on an exploratory study that identifies important components of IC information included in corporate annual reports of two major airline companies in Malaysia. The level of disclosure is measured based on content analysis of their 2005 and 2006 annual reports. Findings reveal that both companies disclose all the three categories of the IC comprising the organisational, human and relational capital. Whilst both companies show increased level of disclosure when compared between 2005 and 2006, the level of disclosure for certain components differs between the two companies suggesting a need to regulate to get a more uniform disclosure. The finding also suggests that brand, intellectual property, personnel and partnerships are items of IC information prominently disclosed in the annual report of airline companies.",
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