Recently, many companies have shown interest in reporting intellectual capital to
establish an understanding and to provide disclosure of the central growth factors
of the company. This is to achieve a more effective management as well as to
increase the company's value.
The first objective of this study is to examine the extent of voluntary intellectual
capital reporting among the Malaysian companies and how such reporting may
be associated with certain organisational attributes, such as industry sector, size
and profitability. The second objective is to analyse whether the extent of
voluntary intellectual capital reporting has any impact on the stock performance
of the companies, in respect of market-to-book ratio and abnormal return upon
issuance of annual repor
