Company’s Characteristics and Intellectual Capital Disclosure: Empirical Study at Technology Companies of Singapore
Chariri A., Arifah D.A., Pujiharto
Abstract
This study aims to determine the effect of company characteristics (company size, leverage, and type of company) on intellectual capital disclosure. The research data is collected from the annual reports of technology companies listed on the Singapore Stock Exchange. The total sample of 57 companies was selected by the purposive sampling method. The analysis technique used multiple regression. The findings of the company size, type of company software (SOFT), hardware (HARD), and technology service (TESV) affect the intellectual capital disclosure. On the other hand, leverage, semiconductors (SEMI), telecommunications (TELE), and electrical equipment manufacturing (ELEC) do not have a significant effect on Intellectual Capital disclosure. Meanwhile, the design manufacturing & distribution technology (DSGN) variable is excluded from the regression equation model.
Intellectual capital disclosures by Australian companies
Whiting R.H., Woodcock J.
No Title
A resource‐based view of the firm
Wernerfelt B., Wernerfelt B., Wernerfelt B., Wernerfelt B., Wernerfelt B.
Resource-based view dan Keunggulan Bersaing Berkelanjutan: Sebuah Telaah Kritis Terhadap Pemikiran Jay Barney (1991)
Purnomo R.
No Title
No Title
Financial statement informativeness and intellectual capital disclosure an empirical analysis
Maaloul A., Zeghal D.
No Title
Haniffa R., Li J., Pike R.
The effect of audit committee characteristics on intellectual capital disclosure
Li J., Mangena M., Pike R.
R&D reporting biases and their consequences
Lev B., Sarath B., Sougiannis T.
