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Corporate governance on intellectual capital disclosure and market capitalization

Jacobus Widiatmoko, Maria Goreti Kentris Indarti, Imang Dapit Pamungkas, Collins G. Ntim
2020 Cogent Business & Management  

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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
more » ... n 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.
doi:10.1080/23311975.2020.1750332 fatcat:uc4lld5nhnd7xns7rpqs2atkie
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Jacobus Widiatmoko, Maria Goreti Kentris Indarti, Imang Dapit Pamungkas, Collins G. Ntim. "Corporate governance on intellectual capital disclosure and market capitalization." Cogent Business & Management 7.1 (2020)