IC Reporting in Traditional Sectors of Malaysian Public Listed Firms  

作　　者：Wan Fadzilah Wan Yusoff Wan-Leng Lim 

机构地区：[1]Multimedia University, Cyberjaya, Malaysia [2]University Tunku Abdul Rahman, Selangor, Malaysia

出　　处：《Journal of Modern Accounting and Auditing》2011年第9期966-973,共8页现代会计与审计（英文版）

摘　　要：One of the significant effects of the knowledge economy is the introduction of new business models with resulting creation of intangible resources represented by intellectual assets. In spite of its clear contribution to a firm＇s sustainability of performance, recognition of these intellectual assets in the financial statements do not correspond with their significance as they have to rigid criteria set by conventional accounting standards. This study seeks to assess the level of intellectual capital （IC） resources reported in Malaysian companies in the traditional sectors of the economy and examine their reporting trends in the annual reports of these companies from years 2003 and 2008 Data was collected from companies listed in the main board of Malaysia Stock Exchange （or Bursa Malaysia） and content analysis was applied. Results show that the extent of IC reporting in the annual accounts of listed companies in traditional sectors is slightly above average.

关 键 词：intellectual capital financial reporting DISCLOSURES intellectual assets MALAYSIA 

分 类 号：F062.5[经济管理—政治经济学] F279.246