Zobrazeno 1 - 3
of 3
pro vyhledávání: '"Elenne Stefanie Kuanda"'
Publikováno v:
Jurnal Ilmiah Akuntansi dan Bisnis, Vol 15, Iss 1, Pp 75-84 (2020)
Using a sample of Indonesian agricultural and mining companies, this study aims to provide empirical evidence to prove the effects of auditor type, the board size, and audit committee on intellectual capital disclosure (ICD). The sample consisted of
Externí odkaz:
https://doaj.org/article/dfe1821590b64c8f99a18c10f34e1810
Publikováno v:
Accounting Research Journal. 35:196-218
Purpose This study aims to examine the factors affecting intellectual capital disclosure (ICD), especially in the agriculture and mining sectors in Indonesia and Thailand. Additionally, this study discusses the difference in ICD levels between Indone
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cede719075129acdf550065c3d14305d
https://doi.org/10.1108/arj-02-2020-0022
https://doi.org/10.1108/arj-02-2020-0022
Publikováno v:
Journal of Economics and Business. 2
This study aims to examine the factors that influence the quality of intellectual capital disclosure (ICD). This study contributes to research related to ICD by using the value of the market share and financial distress as independent variables, in a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ff97921dc57ace5b9347cc7484680d38
https://doi.org/10.31014/aior.1992.02.03.118
https://doi.org/10.31014/aior.1992.02.03.118