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首页> 外文期刊>International journal of learning and intellectual capital >Determinants of corporate disclosure on intellectual capital in Malaysian IPO prospectuses
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Determinants of corporate disclosure on intellectual capital in Malaysian IPO prospectuses

机译：马来西亚IPO招股说明书中有关智力资本的公司披露的决定因素

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摘要

This research examines the determinants of intellectual capital (IC) disclosure in company initial public offerings (IPO) prospectus in the Malaysian context. An examination of the influence of the firm's, management's and the IPO advisors' attributes (i.e., 11 independent variables altogether), on the extent of IC disclosure, was carried out. The data was collected through a content analysis of the IPO prospectus of 330 companies which were undergoing listing exercise in the Malaysian Securities from 2002-2008, by adopting the IC disclosure checklist used by Bukh et al. (2005), which is comprised of 78 items. The research shows that the extent of IC disclosure has increased significantly from 2002 to 2008. Another seven determinants that have been identified as significantly influencing the extent of IC disclosure are the company size, level of technology, foreign activity and performance, pre-IPO managerial ownership, reputation status of the managing underwriter and the reporting accountant.
机译：这项研究考察了马来西亚背景下公司首次公开发行（IPO）招股说明书中智力资本（IC）披露的决定因素。考察了公司，管理层和IPO顾问的属性（共11个独立变量）对IC披露程度的影响。数据是通过采用Bukh等人使用的IC披露清单对2002年至2008年在马来西亚证券交易所上市的330家公司的IPO招股说明书进行内容分析而收集的。 （2005），由78个项目组成。研究表明，从2002年到2008年，IC披露的范围已显着增加。已确定对IC披露的范围有重大影响的另外七个决定因素是公司规模，技术水平，国外活动和业绩，首次公开募股前的管理人员所有权，承销商和报告会计师的声誉状态。

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