Publication:
IC disclosures in IPO prospectuses: Evidence from Malaysia

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dc.citedby52
dc.contributor.authorRashid A.A.en_US
dc.contributor.authorIbrahim M.K.en_US
dc.contributor.authorOthman R.en_US
dc.contributor.authorSee K.F.en_US
dc.contributor.authorid36968755400en_US
dc.contributor.authorid55413613200en_US
dc.contributor.authorid22986430700en_US
dc.contributor.authorid53464206000en_US
dc.date.accessioned2023-12-29T07:47:06Z
dc.date.available2023-12-29T07:47:06Z
dc.date.issued2012
dc.description.abstractPurpose: This study aims to investigate the factors influencing the disclosure of intellectual capital (IC) information in the Malaysian initial public offering (IPO) prospectus using multiple regression analysis. Design/methodology/approach: The sample consists of 130 companies in the technology and industrial products sectors of Bursa Malaysia that went through an IPO between 2004 and 2008. Initially, the extent of the IC disclosure index is quantified using content analysis methodology. The multiple regression analysis is then used to examine the associations of nine potential explanatory variables with IC disclosure level. Findings: In general, the results provide evidence that board size, board independence, age, leverage, underwriter and listing board significantly influence the extent of IC disclosure in an IPO prospectus. Nonetheless, the effect of each explanatory variable may vary in each estimated parameter of the multiple regression models. Three variables, board diversity, size and auditor, were not significant. Originality/value: Although many studies have examined the content of and reasons for IC disclosures, this study provides empirical evidence in this specific area, i.e. to explore the determinants of IC disclosure, particularly from the perspective of IPO prospectuses, in emerging countries such as Malaysia. � Emerald Group Publishing Limited.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1108/14691931211196213
dc.identifier.epage80
dc.identifier.issue1
dc.identifier.scopus2-s2.0-84855564228
dc.identifier.spage57
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-84855564228&doi=10.1108%2f14691931211196213&partnerID=40&md5=4db2f8988d44ef5afe185e916fb65606
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/30369
dc.identifier.volume13
dc.pagecount23
dc.sourceScopus
dc.sourcetitleJournal of Intellectual Capital
dc.subjectContent analysis
dc.subjectInitial public offering
dc.subjectIntellectual capital
dc.subjectMalaysia
dc.subjectMultiple regression analysis
dc.titleIC disclosures in IPO prospectuses: Evidence from Malaysiaen_US
dc.typeArticleen_US
dspace.entity.typePublication
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