This research analyzes the impact of Intellectual Capital (IC) on the financial performance
(FP) of hotels in Mauritius using a sample 43 hotels for the period 2007 to 2017. This study …

This study examines the factors that affect the company's capability to perform integrated
reporting. The analysis used in testing the hypothesis is multiple linear regression analysis …

The aims of this research are to examine the effect of managerial ownership, firm size and
leverage on intellectual capital disclosure by accommodated profitability as mediating …

Intellectual capital can be described in terms of a tripartite connotation containing human
capital, relational capital and structural capital components. Its concept is relatively new in …

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan dan komisaris
independen terhadap pengungkapan intellectual capital dengan profitabilitas sebagai …

This study examined the effect of profitability, firm age, firm size, leverage, earnings growth
and profit growth on the intellectual capital disclosure (ICD) and the effect of intellectual …

The research data processed is from the 2016-2018 financial report for the manufacturing
industry registered in IDX. Sample data were taken purposive random sampling. Data …

This study aims to observe the of intellectual capital disclosure on ECONOMIC VALUE
ADDED (EVA) Spread. The study is conducted at a service industry sector, listed on the …

This study aims to determine the relationship of Intellectual Capital Disclosures (ICD), audit
committee characteristics (size, gender, education, expertise), and audit quality toward the …

This research intends to examine the effect of an independent board of commissioners, firm
size, and leverage on intellectual capital disclosure and to test the auditor type as …