... 0.247 0.110 0.280 0.189 F (p-value) 14.34 (0.000) 6.04 (0.000) 16.84 (0.000) 10.47 (0.000) Observations 1,098 1,098 1,098 1,098 Note(s): This table reports the results of the impact of managerial ability on intellectual capital disclosure. See Table 1...

... in physical and structural capital. However, the study also noted that if the redundant resources are not effectively utilized, the banks’ efficiency level will deteriorate over time. © Emerald Group Publishing Limited 2015 VAIC Intellectual capital disclosure Voluntary disclosure Human...

...Abdifatah Ahmed Haji; Nazli A. Mohd Ghazali Purpose The purpose of this study is to examine the relationship between intellectual capital disclosure (ICD) and corporate governance attributes following the revised code on corporate governance in Malaysia in 2007. Design/methodology/approach...