• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Fiona Chu
    • Abstracting/ Indexing:  CNKI, Google Scholar, Electronic Journals Library, Crossref, Ulrich's Periodicals Directory, MESLibrary, etc.
    • E-mail: joebm.editor@gmail.com
HOME > Archive > 2016 > Volume 4 Number 2 (Feb. 2016) >
JOEBM 2016 Vol.4(2): 166-172 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2016.V4.385

The Development of Intensity Index to Investigate Intangibles Disclosure

Hazianti Abdul Halim and Hartini Jaafar

Abstract— In recent years, accounting researchers have increasingly focused their efforts on investigating voluntary disclosure. However, there are some methodological issues such as coding reliability, the unit of analysis and the unit of measurement that hinder interpretation and comparisons across studies. This paper responds to this call and contributes in two principal ways. First, the paper introduces the concept of information intensity by developing an in-depth measure of the level and type of disclosure. Second, the paper provides a more powerful examination than prior literature of both cross-sectional variation in the level of disclosure and measurement of the economic magnitude of the difference in disclosure. It is the objective of this paper to provide a more precise, continuous measure of disclosure level and types particularly intangibles disclosure.

Index Terms— Intangibles, intensity, voluntary disclosure.

The authors are with the Department of Accounting and Finance, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Malaysia (e-mail: hazianti@ fpe.upsi.edu.my, hartini@fpe.upsi.edu.my).

[PDF]

Cite: Hazianti Abdul Halim and Hartini Jaafar, " The Development of Intensity Index to Investigate Intangibles Disclosure," Journal of Economics, Business and Management vol. 4, no. 2, pp. 166-172, 2016.

PREVIOUS PAPER
Determinants of the Weighted Crime Rate in Thailand
NEXT PAPER
The Effects of Trust, Commitment and Satisfaction on Customer Loyalty in the Distribution Sector
Copyright © 2008-2024. Journal of Economics, Business and Management. All rights reserved.
E-mail: joebm.editor@gmail.com