The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure
This study aimed to reveal the effect of company characteristics, company size i.e., profitability, leverage, liquidity, and industry type; and corporate governance structure, consisting of the audit firm size and the independent commissioners’ composition, on the intellectual capital disclosure. T...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Prasetiya Mulya Publishing
2018-12-01
|
| Series: | International Research Journal of Business Studies |
| Subjects: | |
| Online Access: | http://irjbs.com/index.php/jurnalirjbs/article/view/1324 |