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Ownership Structure and Voluntary Disclosure of Intellectual Capital: Evidence from Malaysia
Abstract
The objective of this study is to investigate the relationship between ownership structure and voluntary disclosure of intellectual capital (IC). Ownership structure examined is family-owned (FAMC), government-linked companies (GLC) and diffused ownership (OWNDIFF). Using content analysis, a longitudinal study was carried out from years 2006 to 2008 on 162 top companies listed in Bursa Malaysia. Results show that GLCs and OWNDIFFs voluntarily disclose information on IC. In contrast, FAMCs strictly adheres to their secrecy of not disclosing more details than those stipulated by law. This study differs from prior IC disclosure studies in that it discusses voluntary disclosure from agency as well as institutional theory in explaining the relationship between ownership structure and voluntary disclosure of IC. This study may be of interest to various stakeholders such as governmental and regulatory bodies, owners and institutional investors, analysts, as well as policymakers in meeting the growing demand for intangible information to be incorporated in annual reports. It will also facilitate further calls for them to speed up their efforts in producing guidelines for a more consistent IC reporting framework.
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