Purpose – The purpose of this study is to examine the relationship between intellectual capital disclosure (ICD) and corporate governance attributes following the revised code on corporate governance in Malaysia in 2007. Design/methodology/approach – The sample of the present study was drawn...

Purpose – The purpose of this study is to examine the relationship between intellectual capital disclosure (ICD) and corporate governance attributes following the revised code on corporate governance in Malaysia in 2007. Design/methodology/approach – The sample of the present study was drawn...

Purpose – The purpose of this paper is to examine the trend of intellectual capital disclosures (ICD) over a three‐year period (2008‐2010), when the Malaysian business environment was characterized by a number of major events such as the recent 2008/2009 global financial crisis and...