The Impact of Voluntary and Involuntary Intellectual Capital Disclosure on Firm Value
The digital era has changed corporate asset structures and business models. It requires companies to have more value-added resources to be more competitive, one of which is intellectual capital. Prior studies have analyzed the intellectual capital disclosure in annual reports. This approach, howeve...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ikatan Akuntan Indonesia
2022-01-01
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| Series: | The Indonesian Journal of Accounting Research |
| Subjects: | |
| Online Access: | https://ijar-iaikapd.or.id/index.php/ijar/article/view/593 |