What factors lead companies to release intellectual capital disclosure? Evidence from Indonesian manufacturers

The study examined the impact of firm size and ownership structure on the comprehensiveness of intellectual capital disclosures (ICDs) using manufacturer companies listed on the Indonesia Stock Exchange during 2014-2021. The article applied partial least squares and found that firm size and ownershi...

Ausführliche Beschreibung

Bibliographische Detailangaben

Veröffentlicht in:	Cogent business & management 2023-12, Vol.10 (2), p.1-21
Hauptverfasser:	Nuzula, Nila Firdausi, Rahayu, Sri Mangesti, Wulandari, Asih Marini
Format:	Artikel
Sprache:	eng
Schlagworte:	capital and ownership structure Corporate governance Disclosure Institutional investments institutional investors Intellectual capital intellectual capital disclosure Knowledge management Manufacturers Size of enterprise Stockholders
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!