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47.702  Articles
1 of 4.771 pages  |  10  records  |  more records»
This study examines the effect of disclosure of intellectual capital in mediating the financial structure and performance of companies using path analysis method. This study also compares the effect of disclosing intellectual capital on companies listed o... see more

This study aims to determine the effect of intellectual capital disclosure and profitability on company value. The sampling method used is purposive sampling with a sample of 67 companies in the manufacturing sector in the period 2018 to 2020. The hy... see more

This study aims to evaluate and analyze the factors (firm size, profitability, leverage, audit firm type, and industry type) of intellectual capital disclosure (ICD) in the annual reports of Indonesian listed businesses. The information was extracted from... see more

This study examines the effect of sustainability disclosure, corporate governance mechanisms, and Intellectual capital on financial performance. The research population of this study are banking companies listed on the IDX 2016-2019. The sample selected b... see more

This research focuses to examine the impact of Corporate Governance, Leverage, and Profitability on Intellectual Capital Disclosure with Company Size as a Moderating Variable. This research method is descriptive method with a quantitative approach. The da... see more

Research aims: This study examines the effect of corporate governance mechanisms, such as board size, CEO duality, number of the audit committee, board gender, and family ownership, on intellectual capital disclosures.Design/Methodology/Approach: The samp... see more

The objective of this research was to investigate the effect of size of firm, leverage, audit committee and business complexity on the disclosure of intellectual capital. The sample of this study was manufacturing firms in the basic industrial and chemica... see more

The main objective of this research is to explore further the various factors that can influence the disclosure of intellectual capital. This test uses independent variables auditor reputation, leverage, independent commissioner, and profitability. Servic... see more

The objective of this research was to investigate the effect of size of firm, leverage, audit committee and business complexity on the disclosure of intellectual capital. The sample of this study was manufacturing firms in the basic industrial and chemica... see more

1 of 4.771 pages  |  10  records  |  more records»