Suarni, Agusdiwana and Hamid, Fatima and Ghazali, Nazli (2009) Intellectual Capital Disclosure in Annual Reports of Islamic Banks: A Comparative Study of Malaysia and Indonesia. In: Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia.
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Abstract
This study focuses on four specific objectives. Firstly, the study examines the extent and quality of the Intellectual Capital Disclosure (ICD) in the annual reports of Malaysian and Indonesian Islamic banks from 2009 until 2013. Secondly, it aims to examine the categories of ICD (extent and quality
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 13:39 |
| Last Modified: | 17 Apr 2026 10:18 |
| URI: | http://eprints.eai.eu/id/eprint/30884 |
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