Artikel
Corporate governance on intellectual capital disclosure and market capitalization
Intellectual capital (IC) has been widely recognized as an important resource in creating value and competitive advantage for companies. This study therefore examined the effect of corporate governance on intellectual capital disclosure and market capitalization through the use of the companies listed in the Indonesian Corporate Governance Forum (FCGI) during 2015-2018 as a case study. A path analysis was conducted and the results showed corporate governance practices have a positive influence on intellectual capital disclosure which has a consequent effect on market capitalization. This research was able to show the direct and indirect relationships of corporate governance and market capitalization through the use of intellectual capital disclosure as a mediating variable.
- Language
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Englisch
- Bibliographic citation
-
Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 7 ; Year: 2020 ; Issue: 1 ; Pages: 1-14 ; Abingdon: Taylor & Francis
- Classification
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Management
Financial Markets and the Macroeconomy
Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
Corporate Culture; Diversity; Social Responsibility
Accounting and Auditing: General
- Subject
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corporate governance
intellectual capital disclosure
market capitalization
- Event
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Geistige Schöpfung
- (who)
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Widiatmoko, Jacobus
Indarti, Maria Goreti Kentris
Pamungkas, Imang Dapit
- Event
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Veröffentlichung
- (who)
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Taylor & Francis
- (where)
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Abingdon
- (when)
-
2020
- DOI
-
doi:10.1080/23311975.2020.1750332
- Handle
- Last update
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10.03.2025, 11:45 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Widiatmoko, Jacobus
- Indarti, Maria Goreti Kentris
- Pamungkas, Imang Dapit
- Taylor & Francis
Time of origin
- 2020
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