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 list...

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Autores principales:	Jacobus Widiatmoko, Maria Goreti Kentris Indarti, Imang Dapit Pamungkas
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	corporate governance intellectual capital disclosure market capitalization Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/2493b11d1168406fb4366dca7f707e44
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spelling	oai:doaj.org-article:2493b11d1168406fb4366dca7f707e442021-12-02T17:00:22ZCorporate governance on intellectual capital disclosure and market capitalization2331-197510.1080/23311975.2020.1750332https://doaj.org/article/2493b11d1168406fb4366dca7f707e442020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1750332https://doaj.org/toc/2331-1975Intellectual 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.Jacobus WidiatmokoMaria Goreti Kentris IndartiImang Dapit PamungkasTaylor & Francis Grouparticlecorporate governanceintellectual capital disclosuremarket capitalizationBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	corporate governance intellectual capital disclosure market capitalization Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	corporate governance intellectual capital disclosure market capitalization Business HF5001-6182 Management. Industrial management HD28-70 Jacobus Widiatmoko Maria Goreti Kentris Indarti Imang Dapit Pamungkas Corporate governance on intellectual capital disclosure and market capitalization
description	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.
format	article
author	Jacobus Widiatmoko Maria Goreti Kentris Indarti Imang Dapit Pamungkas
author_facet	Jacobus Widiatmoko Maria Goreti Kentris Indarti Imang Dapit Pamungkas
author_sort	Jacobus Widiatmoko
title	Corporate governance on intellectual capital disclosure and market capitalization
title_short	Corporate governance on intellectual capital disclosure and market capitalization
title_full	Corporate governance on intellectual capital disclosure and market capitalization
title_fullStr	Corporate governance on intellectual capital disclosure and market capitalization
title_full_unstemmed	Corporate governance on intellectual capital disclosure and market capitalization
title_sort	corporate governance on intellectual capital disclosure and market capitalization
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/2493b11d1168406fb4366dca7f707e44
work_keys_str_mv	AT jacobuswidiatmoko corporategovernanceonintellectualcapitaldisclosureandmarketcapitalization AT mariagoretikentrisindarti corporategovernanceonintellectualcapitaldisclosureandmarketcapitalization AT imangdapitpamungkas corporategovernanceonintellectualcapitaldisclosureandmarketcapitalization
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Corporate governance on intellectual capital disclosure and market capitalization

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