Human Capital Disclosure Practices by Malaysian Companies

Taliyang @ Alias, Siti Mariana and Jaffar@Harun, Rosmaria and Mustafa, Nurul Huda and Mansor, Maslina (2014) Human Capital Disclosure Practices by Malaysian Companies. In: INTERNATIONAL CONFERENCE ON BUSINESS STRATEGY AND SOCIAL SCIENCES, 16-08-2014 to 17-8-2014, PEARL INTERNATIONAL HOTEL, KUALA LUMPUR.

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The objective of this paper is to determine the level of human capital disclosure among Malaysian Listed Companies. A sample of 185 companies listed in Bursa Malaysia was selected consisting of five industries which are Information Technology, Consumer Product, Industrial Product, Trading/Services and Finance. The descriptive statistics, content analysis were performed to analyze the data. The result found 30.3 percent of the selected companies disclosed human capital item in their annual reports. This result revealed that most of Malaysian companies are aware and voluntarily report the items in their annual reports. However, the extent of disclosure level of the HC reporting in Malaysia is averagely low at 3.19 percent.

Item Type: Conference or Workshop Item (Paper)
Keywords: Intellectual capital, human capital, disclosure
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Faculty / Institute: Faculty of Law, Accountancy & International Relations
Depositing User: Pn Siti Mariana Taliyang
Date Deposited: 13 Jan 2015 02:09
Last Modified: 13 Jan 2015 02:09

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