The Moderation Role of the Audit Committee Quality on the Effect of the Ownership Structure on Intellectual Capital Disclosures

Intellectual capital is an intangible asset which is able to increase company’s value. Intellectual capital inherent to skill, knowledge and experience that can create competitive advantage for company. The purposes of this study are to analyze the effect of ownership structure (managerial ownership...

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Principais autores:	Desi Alifia, Muhammad Khafid
Formato:	Artigo
Idioma:	Inglês
Publicado:	Universitas Negeri Semarang 2018-03-01
Series:	Jurnal Dinamika Akuntansi
Assuntos:	audit committee foreign ownership government ownership institutional ownership intellectual capital disclosure managerial ownership
Acceso en liña:	https://journal.unnes.ac.id/nju/index.php/jda/article/view/12994
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