Intellectual Capital: A Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies
<p>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....
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Indonesia
2013-07-01
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| Series: | South East Asian Journal of Management |
| Online Access: | http://journal.ui.ac.id/index.php/tseajm/article/view/1796 |