Key Factors Influencing R&D Intensity and Reporting Choice: Empirical Evidence from Malaysia

The thesis examines the factors that influence the R&D intensity and reporting choice of Malaysian firms. The results provide useful insight for the Malaysian policymakers and regulators. The results show that a diversified leadership team with appropriate gender balance, the racial and foreign composition of CEOs, Chairman and board members tended to invest more in R&D activities and capitalise the R&D expenditure. A diversified leadership team and the board will ensure the firm is able to draw-in diverse business development perspectives and market intelligence to enhance R&D outcomes; thus, enabling the firm to move up the innovation value chain.