Record Details

Malaysian Financial Reporting Standard 139 Financial Instruments: Recognition and Measurement Adoption and Intellectual Capital Performance: Evidence from the Malaysian Financial Sector

Asian Journal of Accounting and Governance

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Field Value
 
Title Malaysian Financial Reporting Standard 139 Financial Instruments: Recognition and Measurement Adoption and Intellectual Capital Performance: Evidence from the Malaysian Financial Sector
 
Creator Rabaya, Abdullah Jihad Rasmi
Hamzah, Noradiva
Mohd Salleh, Norman
 
Subject Intellectual capital performance; MFRS 139 adoption; Intangible Assets; Knowledge-based economy; Financial Sector.
 
Description The transition from tangible asset to intangible asset in the knowledge-based economy has brought several changes in terms of value creation. The value creation generated from company’s intellectual capital has a major impact on company value and performance. The performance of intellectual capital in value creation (generating company's capabilities which in turn increased the company's performance) could assist investors and company's management to visualize the importance of intangible assets. MFRS 139 adoption facilitates the management and investors by providing better information environment that could enhance company’s intellectual capital performance, especially the financial institution’s holding companies. MFRS increases the quality of financial information, transparency level and enhances the business information environment that could in turn improves company performance. Giving attention to knowledge management theory, this study examines the association between MFRS 139 adoption and intellectual capital performance and its components. This study uses secondary data obtained from Data-stream database and annual reports of Malaysian financial institution holding companies that are listed in the main market in Bursa Malaysia from 2005 to 2015. The empirical result indicates that the MFRS 139 adoption has a significantly positive effect on company’s intellectual capital performance
 
Publisher Penerbit UKM
 
Contributor —
 
Date 2018-05-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.ukm.my/ajac/article/view/25273
10.17576/AJAG-2018-09-13
 
Source Asian Journal of Accounting and Governance; Vol 9 (2018); 143-158
2180-3838
 
Language eng
 
Relation http://ejournal.ukm.my/ajac/article/view/25273/8773
 
Rights Copyright (c) 2018 Asian Journal of Accounting and Governance