文章基本信息

标题：Corporate governance on intellectual capital disclosure and market capitalization
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作者：Jacobus Widiatmoko ; Maria Goreti Kentris Indarti ; Imang Dapit Pamungkas 等
期刊名称：Cogent Business & Management
电子版ISSN：2331-1975
出版年度：2020
卷号：7
期号：1
页码：1-14
DOI：10.1080/23311975.2020.1750332
出版社：Taylor and Francis Ltd
摘要：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.
关键词：corporate governance; intellectual capital disclosure; market capitalization