Evaluating the Relationship Between Intellectual Capital Disclosure and Corporate Financial Performance

This research is to investigate on the influence of intellectual capital disclosure towards companies’ performance that is listed in the Bursa Malaysia main market. This research adopted four variables to represents Intellectual Capital in order to investigate the relationship of disclosure of intellectual capital and performance. The selected four variables are the independent of this research which known as human capital, structural capital, relational capital and knowledge management. The company’s performance will be interpreted from the accounting formula Return on Equity (ROE). Total 200 companies randomly selected across various industries are involved in this research. Annual reports and relevant press releases will be the references in order to complete this research.

Fianancial Reporting Disclosure, Intelectual Capital Disclosure

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