Intellectual Capital Disclosure
Corporate Governance Structure and Intellectual Capital Disclosure: Evidence from Ghana
... the intellectual capital disclosure among Ghanaian ...structural capital; hence it is practical in disregard this term in calculating the frequencies of IC disclosure among Ghanaian ...
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Intellectual capital disclosure determinants and its effects on the market capitalization: evidence from Indonesian listed companies
... of Intellectual Capital of company that represented in their annual report to its market capitalization during the year 2012 until ...of intellectual capital disclosure between ...
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AUDIT COMMITTEE CHARACTERISTICS AND THEIR IMPACT ON INTELLECTUAL CAPITAL DISCLOSURE: A STUDY OF LISTED MANUFACTURING COMPANIES IN SRI LANKA
... economy, intellectual capital (IC) is considered as a strategic asset which determines the value of the ...on Intellectual Capital Disclosure (ICD) of listed companies on the Colombo ...
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Nexus Between Intellectual Capital Disclosure and Corporate Governance Quality: Evidence from IT Companies in India
... on intellectual capital and social, environment and governance practices of companies ...Such disclosure can give a further hand for the company on the market price and previous studiesare identified ...
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Corporate intellectual capital disclosure in a non-mandatory disclosure regime
... IC disclosure in Bangladesh including the Companies Act 1994 4 ...Therefore, intellectual capital disclosure in Bangladesh is still ...IC disclosure as long as there is a marginal ...
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Determinants of Intellectual Capital Disclosure: An Investigation on DS30 Firms in Bangladesh
... of intellectual capital disclosure (ICD) in developing countries like Bangladesh are inadequate, particularly concerning corporate governance attributes (Muttakin, Khan, & Belal, ...the ...
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INTELLECTUAL CAPITAL DISCLOSURE ANALYSES
... on intellectual capital ...about intellectual capital than companies that have a small ...size. Disclosure of information can be used as a reference in the measurement of good ...
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Determinants of Intellectual Capital Disclosure in Non-Vocational Higher Education in Indonesia
... on intellectual capital disclosure ...the intellectual capital disclosure of tertiary institutions because the significant probability is above 5% and the t count for ...
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Intellectual Capital Disclosure of Muhammadiyah Universities: Evidence from 4ICU 2018
... on intellectual capital and other information beyond the mandatory disclosure is also important to ...of intellectual capital disclosure for stakeholders of the ...the ...
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Impact of Corporate Governance Attributes on Intellectual Capital Disclosure: Evidence from Listed Banking Companies in Bangladesh
... of intellectual capital (IC), namely, human capital (HC), structuralcapital, and relational capital (Bontis, 1999, 2001; Sveiby ...IC disclosure (Bontis, 2003) and lately, IC elements ...
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Sustainability of Banking Sectors in Bangladesh: A Study Based on Emerging Role of Corporate Governance, Corporate Social Responsibility and Intellectual Capital Disclosure
... Sustainability in the non-government sector is gradually more understood as the construction of not just financial and monetary assessment but also long-standing environmental and social assessment for an extensive ...
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Underwriter Reputation, Intellectual Capital Disclosure, and Underpricing
... IC disclosure in annual financial statements have been frequently conducted by researchers both in developed countries (Guthrie and Petty, 2000; Brennan, 2001; Bozzolan et ...IC disclosure in the IPO ...
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Intellectual Capital Disclosure at Czech Public Universities in Relation to the Stakeholder Information Need
... IC disclosure The last step to create a final version of the IC disclosure index was the formulation of disclosure quality ...quality disclosure criteria (Brennan, 2001, Williams, 2001, ...
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The effect of ownership structure on voluntary disclosure of intellectual capital information: The case of canadian firms
... voluntary disclosure of intellectual capital, managers may show reluctance to do so as they consider that disclosure could reveal strategic information to competitors and private information ...
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The Effect of Market Orientation toward Organizational Learning, Innovation, Competitive Advantage, and Corporate Performance
... the capital employed fund, which the value added could be created by one unit of physical ...of capital assets. With good management of capital assets, it is believed that the company may increase ...
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Information Content Of Analyst Recommendations: Evidence From The Danish Biotechnology Sector
... Intellectual capital is one of the most important assets of any firm operating in the biotechnology ...lower disclosure regarding intellectual capital should increase information ...
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Influence of Intellectual Capital Information Disclosure on Dividend Policy: Case of KSE Listed Non-Financial Firms of Pakistan
... that Intellectual Capital Disclosure may cause to reduce the amount of private information and in consequence, perceived uncertainty regarding intangible assets and their prospective benefits has ...
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Disclosure of Intellectual Capital and its Impact on the Quality of Accounting Information
... on intellectual capital from multiple viewpoints, for example: (Ratol and ...in intellectual capital and methods of measuring its efficiency, (Rahim and Atan, ...of intellectual ...
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Text ABSTRAK pdf
... (ERM) Disclosure, Intellectual Capital (IC) Disclosure, dan Corporate Social Responsibility (CSR) Disclosure terhadap nilai perusahaan dengan menggunakan profitabilitas sebagai variabel ...
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Intellectual capital and firm performance: evidence from developed, emerging and frontier markets of the world
... human capital efficiency than structural capital ...physical capital is significantly positively correlated with a firm’s ...human capital efficiency was negatively correlated with ROA and ...
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