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152.714  Articles
1 of 15.272 pages  |  10  records  |  more records»
This study examines the effect of corporate governance on human capital disclosure with managerial ownership as a moderating variable. In this study, the components of corporate governance studied consisted of the board of independence (BoI), gender diver... see more

AbstractOrientation: Human capital (HC) is a key dimension of intellectual capital (IC) that creates shareholder value when integrated with structural capital (SC) and relational capital (RC). The disclosure of HC reveals how the human resource (HR) pract... see more

This study aims to observe the of intellectual capital disclosure on ECONOMIC VALUE ADDED (EVA) Spread. The study is conducted at a service industry sector, listed on the Indonesia Stock Exchange in the 7 years observation period, 2010 to 2016. This study... see more

Human resources at the companies in Indonesia should be an important focus for investors, due to the general complaints of low labor productivity compared to other countries. This study aimed to investigate the value relevance of human capital disclosure ... see more

This study aimed to identify the practice of disclosure on intellectual capital (IC) information on the website of Muhammadiyah Universities in Indonesia. This study used the 44 websites of best Muhammadiyah universities (version 4 International Colleges ... see more

This study aims to compare the intellectual capital disclosures (ICD) in annual reports between Islamic Banks and Sharia Business Unit in 2015. Intellectual capital (ICD) is divided into three main components namely; Human capital, Structural capital and ... see more

This study attempts to identify trend on the volume of Intellectual Capital (IC) disclosure, and measurevariation on the volume of IC disclosure on the annual report of banks that operate in Europe. It usespurposive sampling method, consisting of 6 banks ... see more

This study aimed to identify the practice of disclosure on intellectual capital (IC) information on the website of Muhammadiyah Universities in Indonesia. This study used the 44 websites of best Muhammadiyah universities (version 4 International Colleges ... see more

This study aims to empirically prove the effect of firm size, board of commissioners and human capital disclosure on firm’s performance of consumer goods industry companies listed on the Indonesia Stock Exchange from 2015 - 2019. The independent variables... see more

1 of 15.272 pages  |  10  records  |  more records»