What factors lead companies to release intellectual capital disclosure? Evidence from Indonesian manufacturers
The study examined the impact of firm size and ownership structure on the comprehensiveness of intellectual capital disclosures (ICDs) using manufacturer companies listed on the Indonesia Stock Exchange during 2014–2021. The article applied partial least squares and found that firm size and ownershi...
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| Principais autores: | , , |
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| Format: | Artigo |
| Jezik: | Inglês |
| Izdano: |
Taylor & Francis Group
2023-12-01
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| Serija: | Cogent Business & Management |
| Teme: | |
| Online dostop: | https://www.tandfonline.com/doi/10.1080/23311975.2023.2234149 |
| Oznake: |
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