Zainol, Aniza; Nair, Mahendhiran; Kasipillai, Jeyapalan - In: Journal of Intellectual Capital 9 (2008) 1, pp. 122-132
Purpose – The purpose of this paper is to provide empirical evidence on the level of research and development (R&D) reporting practices by public listed companies (PLC) in Malaysia. R&D activities initiated by a firm are an important signal for a firm's potential future value‐creation. Due...