This study examines the role of corporate governance (CG) to moderate the relationship
between intellectual capital (IC) and firm performance (FP). The sample used in this study is …

This study aims to empirically prove the effect of firm size, board of commissioners and
human capital disclosure on firm's performance of consumer goods industry companies …

The transition from the industrial economy to the knowledge-based economy has changed
the status quo, and consequently, intangibles have gained traction in the scientific discourse …

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap kinerja
keuangan, nilai perusahaan dan harga saham di Indonesia. Populasi pada penelitian ini …

Audit reports are very useful for both internal and external decision makers as they provide
assurance over financial reports which often reflect the going-concern ability of a company …

This study examined the relationship between voluntary disclosures (VD) and intellectual
capital (IC) efficiency. The independent variables constitute 12 VD self-constructed indices …

This article develops a disclosure index to examine the extent and quality of intellectual
capital disclosure in Indian firms. Furthermore, it assesses the gap between stakeholder …

The aim of the paper is to examine the current status of intellectual capital (IC) disclosure by
firms in India in terms of extent and quality of information disclosed as well as to assess …

Recent development in Myanmar shows a growing concern of the needs of corporate
governance. With enormous economic and political transformations in Myanmar, corporate …

Purpose: This study aims to determine the effect of intellectual capital and company size on
financial performance and the moderating role of company size on intellectual capital on the …