Do intellectual capital disclosures create values for? High technology firms in Malaysia?

Research output: Chapter in Book/Report/Conference proceedingConference contribution

1 Citation (Scopus)

Abstract

The purpose of this study is to examine empirically the association of intellectual capital disclosure (the overall, internal capital, external capital, and human capital disclosure) with firm value of high and nonhigh technology based companies in Malaysia. Past studies provide evidence that the positive relationship between intellectual capital disclosure and firm value may be influenced by types of industry. Due to the nature of high technology firms with a higher volume of intellectual capital as compared to non-high technology firms, the former are expected to disclose more on their intellectual capital. They are also expected to be undervalued in the case of no such disclosure made. The sample for this study consists of 233 firms listed on the Main Board of Bursa Malaysia on 31 December 2007. A positive and significant relationship between the level of intellectual capital disclosure and firm value was found. However, the type of industry is found to have no significant impact on the relationship. This suggests that both industries, high and non-high technology based, will benefit equally from the disclosure of their intellectual capital.

Original languageEnglish
Title of host publicationProceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020
Subtitle of host publicationFrom Regional Development Sustainability to Global Economic Growth
PublisherInternational Business Information Management Association, IBIMA
Pages4163-4183
Number of pages21
ISBN (Electronic)9780986041976
Publication statusPublished - 2017
Event29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth - Vienna, Austria
Duration: 3 May 20174 May 2017

Other

Other29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth
CountryAustria
CityVienna
Period3/5/174/5/17

Fingerprint

Industry
High-technology firms
Malaysia
Disclosure
Intellectual capital
Firm value
Human capital

Keywords

  • Firm value
  • High technology firms
  • Intellectual capital disclosure
  • Malaysia

ASJC Scopus subject areas

  • Business and International Management
  • Management Information Systems
  • Information Systems and Management

Cite this

Hashim, F., Jaffar, R., Hassan, M. S., & Abdul Shukor, Z. (2017). Do intellectual capital disclosures create values for? High technology firms in Malaysia? In Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth (pp. 4163-4183). International Business Information Management Association, IBIMA.

Do intellectual capital disclosures create values for? High technology firms in Malaysia? / Hashim, Fathyah; Jaffar, Romlah; Hassan, Mohamat Sabri; Abdul Shukor, Zaleha.

Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth. International Business Information Management Association, IBIMA, 2017. p. 4163-4183.

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Hashim, F, Jaffar, R, Hassan, MS & Abdul Shukor, Z 2017, Do intellectual capital disclosures create values for? High technology firms in Malaysia? in Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth. International Business Information Management Association, IBIMA, pp. 4163-4183, 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth, Vienna, Austria, 3/5/17.
Hashim F, Jaffar R, Hassan MS, Abdul Shukor Z. Do intellectual capital disclosures create values for? High technology firms in Malaysia? In Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth. International Business Information Management Association, IBIMA. 2017. p. 4163-4183
Hashim, Fathyah ; Jaffar, Romlah ; Hassan, Mohamat Sabri ; Abdul Shukor, Zaleha. / Do intellectual capital disclosures create values for? High technology firms in Malaysia?. Proceedings of the 29th International Business Information Management Association Conference - Education Excellence and Innovation Management through Vision 2020: From Regional Development Sustainability to Global Economic Growth. International Business Information Management Association, IBIMA, 2017. pp. 4163-4183
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