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This study investigates intellectual capital (IC) disclosure in Malaysian public listed companies. Specifically, this research examines the relationship between IC disclosure and companies' profitability, productivity, and firm size. We measure the IC disclosure using the IC disclosure index and I C disclosure frequency. The sample includes 255 firm-year observations from 2006-2008. The results from our content analysis confirm those of prior research that the IC disclosure has been increasing over time. The study finds that human capital is the most reported intellectual capital disclosure. In addition, we also find that firm size positively contribute to the disclosure of IC. The result of this study added to the body of literature by providing evidence on the relationship between IC disclosure and firms' characteristics.

The aquaculture sector has been recognized as a crucial and high-priority area in Malaysia's economic development. The study's goal is to investigate the accounting practices used by Malaysian aquaculture-listed firms. As samples, two listed aquaculture enterprises were chosen. The accounting processes of the listed aquaculture companies were examined using content analysis. By looking at how the aquaculture business was covered in the annual reports of these chosen companies, the study's goal was achieved. The study specifically looked at the listed businesses' accounting processes for aquaculture definition, recognition, measurement, presentation, and disclosure. The major conclusions showed that the two companies accounting practices in terms of biological asset-aquaculture definition, recognition, measurement, presentation, and disclosure comply with the standards of MFRS 141 Agriculture. The findings of this study added to our understanding of agricultural accounting. The findings will offer new aquaculture-listed firms accounting best practices guidelines. The findings are also anticipated to help Malaysian businesses embrace MFRS 141 by improving the regulatory environment.

The Malaysian Financial Reporting Standard 141 (MFRS 141) on agriculture requires all agriculture companies to measure their biological assets based on fair value less cost to sell. Some researchers argue that fair values of biological assets are not reliable and relevant whereas the others suggest that they are value relevant. The purpose of this study is to investigate the value relevance of biological assets and the change in the fair value of biological assets in Malaysia, as measured in accordance with the MFRS 141. Specifically, this investigation looked into whether or not biological assets and changes in fair value over time are relevant to market value. In particular, the study concentrated on assessing whether biological assets and changes in their fair values have a substantial influence on the market value. The sample for this study is made of agriculturally-related companies that had their shares listed on a public stock exchange in Malaysia between 2018 and 2020. The research project was carried out in Malaysia. The investigation was conducted in a manner that adhered to the value relevance technique that Ohlson (1995) recommended. It was revealed that the biological asset and the change in fair value that was established by using MFRS 141 are both major factors that play a role in the process of determining market value. The results lead the researchers to the conclusion that the adoption of MFRS 141 -Agricultural resulted in an improvement in the quality of financial reporting of biological assets in Malaysia. Future studies should include sample from ASEAN, Asia or developed countries so that the results can be generalised.

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