What factors lead companies to release intellectual capital disclosure? Evidence from Indonesian manufacturers-Reference-Cited by-同舟云学术

What factors lead companies to release intellectual capital disclosure? Evidence from Indonesian manufacturers

Published:2023-07-10 Issue:2 Volume:10 Page:
ISSN:2331-1975
Container-title:Cogent Business & Management
language:en
Short-container-title:Cogent Business & Management

Author:

Nuzula Nila Firdausi¹^ORCID,Rahayu Sri Mangesti¹,Wulandari Asih Marini²

Affiliation:

1. Department of Business Administration, Universitas Brawijaya, Indonesia

2. Department of Business Administration, Universitas Pembangunan Nasional Veteran, Yogyakarta, Indonesia

Publisher

Informa UK Limited

Subject

Marketing,Management Science and Operations Research,Organizational Behavior and Human Resource Management,Strategy and Management,Business, Management and Accounting (miscellaneous),Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/23311975.2023.2234149

Reference53 articles.

1. Does intellectual capital disclosure in analysts' reports vary by firm characteristics?

2. Organizational Transparency: Conceptualizations, Conditions, and Consequences

3. Ownership structure and corporate financing

4. Al Sartawi A. M. (2017 January 8). The Level of Disclosing Intellectual Capital in the Gulf Cooperation Council Countries. Musleh Al-Sartawi Abdalmuttaleb the Level of Disclosing Intellectual Capital in the Gulf Cooperation Council Countries (January 8 2017) . International Research Journal of Finance and Economics 159 January 2017 Available at SSRN : https://ssrn.c (159) pp. 1110. Retrieved from https://ssrn.com/abstract=2929414

5. Effect of intellectual capital disclosure on cost of equity capital: a study on Indian companies