Determinan of Intelectual Capital Disclosure in Initial Public Offerings

Intellectual Capital Disclosure (ICD) is one of the current issues in finance. This study is different from traditional Intellectual Capital that is used VAICTM to measure Intellectual Capital of the company (Pulic, 1998). This study uses ICD index developed by Bukh et al (2005). ICD index is consis...

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主要な著者: UTAMI, Elok Sri (著者), GUMANTI, Tatang Ary (著者), SARI, Ira Puspita (著者)
フォーマット: Academic Paper
出版事項: International Journal of Scientific Development and Research (IJSDR), Volume 5, Issue 10, October 2020, 2020-11-04T02:53:05Z.
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