doi: 10.7763/JOEBM.2016.V4.385
The Development of Intensity Index to Investigate Intangibles Disclosure
Hazianti Abdul Halim
,
Hartini Jaafar
- Department of Accounting and Finance, Faculty of Management and Economics, Universiti Pendidikan Sultan Idris, Malaysia.
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.
Keywords
- Intangibles
- intensity
- voluntary disclosure
How to 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. https://doi.org/10.7763/JOEBM.2016.V4.385
Copyright & License
Copyright © 2016 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).