Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik pemerintah terhadap
tingkat pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD). Populasi dalam …

Purpose: The paper deals with the issue of intellectual capital (IC) and its disclosure in the
financialstatements and other parts of annual reports of FTSE 100 entities. The paper aims …

Researches about factors that drive companys Intellectual Capital disclosures still shows
divergence of opinions among scholars, as well as disclosure of the Intellectual Capital on …

This study aimed to analyze the effect of intellectual capital performance, profitability,
leverage, managerial ownership, institutional ownership and independent commissioners …

With the economic relationships being, as evolved, as they are today, the need for further
development of the concept of intellectual capital is gaining particular relevance as it is the …

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh proporsi komisaris
independen, profitability, leverage dan ukuran perusahaan terhadap intellectual capital …

Traditional financial performance metrics have served well throughout the inclusion era, but
they are no longer in sync with the skills and competitiveness that organizations are …

This study aims to reveal whether intellectual capital performance is able to mediate the
effect of profitability, leverage, company size, and age of the company on intellectual capital …

This study aims to examine the effect of meeting frequency, and multiple boards of
commissioner's positions on Intellectual Capital Disclosure with institutional ownership as a …

The aim of this paper is to analyse the characteristics and the determinants of voluntary
human capital disclosure (HCD) in France using content analysis for 275 annual reports of …