Intellectual Capital Disclosures and Corporate Governance in Gaining the Firms’ Non-Discretionary Profits and Market Value in ASEAN-5

Intellectual Capital Disclosures and Corporate Governance in Gaining the Firms’ Non-Discretionary Profits and Market Value in ASEAN-5

This study aims to find the effect of Intellectual Capital Disclosure (ICD) and Corporate Governance (CG) on firm performance in ASEAN countries. Firm performance is divided into accounting-based performance and market-based performance. The accounting-based performance consists of Non-Discretionary...

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Bibliographic Details
Main Authors: Saarce Elsye Hatane, Felicia Nathania, Jocelyn Lamuel, Fenny Darusman, Devie
Format: Article
Language:English
Published: Vilnius University Press 2020-12-01
Series:Organizations and Markets in Emerging Economies
Subjects:
Non-discretionary Net Income
Accounting-based Performance
Market-based Performance
Intellectual Capital Disclosure
Good Corporate Governance
Online Access:https://www.journals.vu.lt/omee/article/view/15759

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