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- W2040459311 abstract "Intellectual capital (IC) relevant information is an important aspect of the reporting process because it complements the conventional financial disclosure in the new economy. It describes the hidden assets of a company especially in the initial public offering (IPO) setting where high information asymmetry exists. This study investigates several variables that may contribute to the relatively low level of IC disclosures in the IPO prospectus using the maximum likelihood (ML) and Bayesian of the Tobit regression models. The sample of this study consists of 112 randomly selected companies seeking a listing in the Bursa Malaysia between 2004 and 2008.The results provide evidence that board size, board independence, leverage and listing board significantly affect the extent of non-disclosure of IC information in a company’s IPO prospectus. Conversely, the study finds no significant association with board diversity, age, size, underwriter and auditor type." @default.
- W2040459311 created "2016-06-24" @default.
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- W2040459311 date "2011-09-23" @default.
- W2040459311 modified "2023-10-02" @default.
- W2040459311 title "Determinants of Non-Disclosure of Intellectual Capital Information in Malaysian IPO Prospectuses" @default.
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- W2040459311 doi "https://doi.org/10.5539/ijef.v3n5p178" @default.
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