Intellectual capital disclosure determinants and its effects on the market capitalization: evidence from Indonesian listed companies
Currently, intellectual capital (IC) is the main source of company’s competitive advantage.The role of IC has become one of the main factors of company’s value creation process.Since companies rely more on their intangibles (including IC), management must provide an appropriate annual report in whic...
Main Authors: | , |
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Format: | Conference or Workshop Item |
Language: | English |
Published: |
2017
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Subjects: | |
Online Access: | https://repo.uum.edu.my/id/eprint/21024/1/shsconf_four2017%201%207vv.pdf |