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Keywords: VAIC
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Journal Articles
Proprietary costs of intellectual capital reporting: Malaysian evidence
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2015) 23 (3): 275–292.
Published: 07 September 2015
...Hasnah Kamardin; Robiah Abu Bakar; Rokiah Ishak Purpose – The purpose of this paper is to examine the relationship between intellectual capital (IC) performance (value-added intellectual coefficient (VAIC)) and company characteristics with IC disclosure (ICD) in Malaysian listed companies...
