Title: Influence of Malaysian Accounting Standards and Corporate Governance on Intellectual Capital Performance and Firm’s Value
Abstract:The purpose of this study is to investigate the moderating effect of corporate governance and the adoption of the new accounting standards on the relationship between firms’ value and intellectual cap...The purpose of this study is to investigate the moderating effect of corporate governance and the adoption of the new accounting standards on the relationship between firms’ value and intellectual capital performance in Malaysian companies. The study’s sample contains 228 listed firms in Bursa Malaysia Berhad for the years 2011, 2012 and 2013. A self-constructed index was utilized to asses corporate governance. In addition, this paper used the value added of intellectual capital coefficient method (VAIC) to asses intellectual capital performance (ICP). The study employed panel data to analyse the results. The findings show that the association between ICP and firms’ market capitalization was insignificant while this association was significant when it is moderatedwith corporate governance (CG). The study also foundthat the adoption of the new accounting standards had insignificant impact on the association between firms’ value and ICP.Read More
Publication Year: 2021
Publication Date: 2021-02-22
Language: en
Type: article
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Cited By Count: 1
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