Disclosure of intellectual capital information of the airline companies in Malaysia

Despite the lack of structured reporting guideline for Intellectual Capital (IC) information, the information continues to be the stakeholders’ most preferred voluntary information. This article reports on an exploratory study that identifies important components of IC information included in corpor...

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Main Authors:	Noradiva Hamzah, Zakiah Muhammaddun Mohamed
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2010
Online Access:	http://journalarticle.ukm.my/1786/ http://journalarticle.ukm.my/1786/ http://journalarticle.ukm.my/1786/1/331-614-1-SM.pdf

id	ukm-1786
recordtype	eprints
spelling	ukm-17862016-12-14T06:30:14Z http://journalarticle.ukm.my/1786/ Disclosure of intellectual capital information of the airline companies in Malaysia Noradiva Hamzah, Zakiah Muhammaddun Mohamed, Despite the lack of structured reporting guideline for Intellectual Capital (IC) information, the information continues to be the stakeholders’ most preferred voluntary information. This article reports on an exploratory study that identifies important components of IC information included in corporate annual reports of two major airline companies in Malaysia. The level of disclosure is measured based on content analysis of their 2005 and 2006 annual reports. Findings reveal that both companies disclose all the three categories of the IC comprising the organisational, human and relational capital. Whilst both companies show increased level of disclosure when compared between 2005 and 2006, the level of disclosure for certain components differs between the two companies suggesting a need to regulate to get a more uniform disclosure. The finding also suggests that brand, intellectual property, personnel and partnerships are items of IC information prominently disclosed in the annual report of airline companies Penerbit Universiti Kebangsaan Malaysia 2010-07 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/1786/1/331-614-1-SM.pdf Noradiva Hamzah, and Zakiah Muhammaddun Mohamed, (2010) Disclosure of intellectual capital information of the airline companies in Malaysia. Jurnal Pengurusan, 30 . ISSN 0127-2713 http://www.ukm.my/penerbit/jurus.htm
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	Despite the lack of structured reporting guideline for Intellectual Capital (IC) information, the information continues to be the stakeholders’ most preferred voluntary information. This article reports on an exploratory study that identifies important components of IC information included in corporate annual reports of two major airline companies in Malaysia. The level of disclosure is measured based on content analysis of their 2005 and 2006 annual reports. Findings reveal that both companies disclose all the three categories of the IC comprising the organisational, human and relational capital. Whilst both companies show increased level of disclosure when compared between 2005 and 2006, the level of disclosure for certain components differs between the two companies suggesting a need to regulate to get a more uniform disclosure. The finding also suggests that brand, intellectual property, personnel and partnerships are items of IC information prominently disclosed in the annual report of airline companies
format	Article
author	Noradiva Hamzah, Zakiah Muhammaddun Mohamed,
spellingShingle	Noradiva Hamzah, Zakiah Muhammaddun Mohamed, Disclosure of intellectual capital information of the airline companies in Malaysia
author_facet	Noradiva Hamzah, Zakiah Muhammaddun Mohamed,
author_sort	Noradiva Hamzah,
title	Disclosure of intellectual capital information of the airline companies in Malaysia
title_short	Disclosure of intellectual capital information of the airline companies in Malaysia
title_full	Disclosure of intellectual capital information of the airline companies in Malaysia
title_fullStr	Disclosure of intellectual capital information of the airline companies in Malaysia
title_full_unstemmed	Disclosure of intellectual capital information of the airline companies in Malaysia
title_sort	disclosure of intellectual capital information of the airline companies in malaysia
publisher	Penerbit Universiti Kebangsaan Malaysia
publishDate	2010
url	http://journalarticle.ukm.my/1786/ http://journalarticle.ukm.my/1786/ http://journalarticle.ukm.my/1786/1/331-614-1-SM.pdf
first_indexed	2023-09-18T19:34:18Z
last_indexed	2023-09-18T19:34:18Z
_version_	1777405168307929088

Disclosure of intellectual capital information of the airline companies in Malaysia

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