Intellectual Capital: A Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies

Intellectual Capital: A Focus on Human Capital Reporting Practices of Top Malaysian Listed Companies

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<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....

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Bibliographic Details
Main Authors: Norhayati Mat Husin, Noormala Ahmad, Raedah Sapingi
Format: Article
Language:English
Published: Universitas Indonesia 2013-07-01
Series:South East Asian Journal of Management
Online Access:http://journal.ui.ac.id/index.php/tseajm/article/view/1796

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