International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss

Intellectual Capital Disclosure and Market Capitalization
Siti Mariana Taliyang, Rosmaria [email protected] Harun, Nurul Huda Mustafa, Maslina Mansor

Abstract
The objectives of this paper are to determine the level of the intellectual capital (IC) disclosure among Malaysian Listed Companies and to investigate the effect of IC information on market capitalization (MCAP). A sample of 185 companies listed in Bursa Malaysia was selected consisting of five industries which are Information Technology, Consumer Product, Industrial Product, Trading/Services and Finance. The descriptive statistics, content analysis were performed to analyze the data. The result found that a high percentage, about 69 percent of the companies selected disclosed intellectual capital in their annual reports. The study also found there is positive significant effect of IC information on market capitalization.

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