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Intellectual Capital Performance And Firm Value: The Effect Of Mfrs 139, Abdullah Jihad Rasmi Rabaya, Norman Mohd Saleh, Noradiva Hamzah
Intellectual Capital Performance And Firm Value: The Effect Of Mfrs 139, Abdullah Jihad Rasmi Rabaya, Norman Mohd Saleh, Noradiva Hamzah
The South East Asian Journal of Management
Research Aims: We examine the intellectual capital (IC) performance and its connection with firm value. We also investigate whether the adoption of an enhanced quality standard MFRS 139 that affect recognition and measurement of financial instrument's fair values, moderates the relationship between IC performance and firm value. Design/methodology/approach: We used panel data analysis of listed financial institutions' data for 2005 - 2015 period. Research Findings: A positive association between IC performance and firm value is found, proposing that IC is an important resource for firms. The results also show that MFRS 139 implementation strengthens the relationship between IC performance and …
Intellectual Capital And Smes’ Business Performance From An Organisational Lifecycle Perspective, Salwa Muda, Mara Ridhuan Che Abdul Rahman, Noradiva Hamzah, Norman Mohd Saleh
Intellectual Capital And Smes’ Business Performance From An Organisational Lifecycle Perspective, Salwa Muda, Mara Ridhuan Che Abdul Rahman, Noradiva Hamzah, Norman Mohd Saleh
The South East Asian Journal of Management
Research Aims: This study examined the influence of intellectual capital (IC) elements, namely human, structural and relational capital, on the performance of small and medium-sized enterprises (SMEs) in Malaysia. In addition, it examined the effects of IC elements on performance from the perspective of lifecycle stages. Methodology: This study employed a survey method using questionnaires. A total of 1000 questionnaires were mailed to chief executive officers (CEOs) and managers of SMEs in various industries, such as the professional, food and beverage (F&B) and engineering industries, around Klang Valley, Malaysia. Research Findings: The results of this study indicated that all elements …
Intellectual Capital: A Focus On Human Capital Reporting Practices Of Top Malaysian Listed Companies, Norhayati Mat Husin, Noormala Ahmad, Raedah Sapingi
Intellectual Capital: A Focus On Human Capital Reporting Practices Of Top Malaysian Listed Companies, Norhayati Mat Husin, Noormala Ahmad, Raedah Sapingi
The South East Asian Journal of Management
This paper aims to examine the extent of human capital (HC) reporting among top Malaysian companies and introduce an HC reporting guideline that can be used by Malaysian companies and regulator. It begins by developing the HC framework based on previous intellectual capital (IC) frameworks. This framework is then used to examine each of the top 100 Malaysian companies listed on the Bursa Malaysia in year 2008. Using the content analysis method, it reviews the annual reports of these companies to determine the extent of HC reporting. The findings of this paper highlight the need for the development of IC …