Recherchers economiques manageriales
Volume 15, Numéro 1, Pages 553-572
2021-06-03

Influence Of Malaysian Accounting Standards And Corporation Gouvernance On Intellectual Capital Performance And Firm’s Value



Authors : Chaabane Oussama Houssem Eddine . Khedri Tawfiq .

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 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

Keywords

intellectual capital; firm value; international accounting standards;

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