Tujuan penelitian ini adalah untuk meneliti tingkat intellectual capital disclosure dalam
laporan tahunan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) …

Tujuan dari penelitian ini adalah untuk menganalisis dan untuk mendapatkan bukti empiris
dari pengaruh modal intelektual yang diukur dengan VAIC dan pengungkapan modal …

The success of a company in high level competition requires public trust. Similarly, the
banking services provider of Rural Banking Sector in Java, Indonesia. To keep customer …

The aim of this paper is to offer an impression of the issues raised by the disclosure of
companies' tax information by supplying existing and historical viewpoints from the aspects …

Purpose This paper aims to examine if Malaysian public listed companies have expressed
any specific sentiment (s) when publishing their financial performance during the COVID-19 …

Based on the proprietary costs theory, this paper aims to survey whether the regulatory
regime (mandatory versus voluntary) of research and development (R&D) narrative …

This paper analyses the determinants ojooluntarq disclosure on research and development
(R&D) activities by listed Canadian firms. Using content analy sis, we examine the extent of …

Penelitian ini bertujuan untuk menguji pengaruh penerapan good corporate governance
dan intellectual capital disclosure pada cost of equity capital. Penelitian ini dilakukan pada …

This research using leverage as the control variable to measure the relationship between IC
and ROA and IC–market value indirect relationship. IC was measured with VAICTM method; …

This study aimed to determine the disclosure effect of intellectual capital on firm value
through the financial performance of companies listed on the Indonesia Stock Exchange in …