Introduction of new intellectual capital disclosure framework in Indonesia

Martin Mulyadi, Yunita Anwar and Rosinta Ria Panggabean

International Journal of Learning and Intellectual Capital, 2017, vol. 14, issue 4, 338-346

Abstract: Intellectual capital has gained increasing attention, and its importance has been acknowledged widely including in Indonesia. Despite the importance of intellectual capital, several researchers emphasise the limitation of such studies in non-developed countries. Furthermore, the majority of prior studies on intellectual capital disclosures employ content analysis despite its weaknesses. Therefore, this research constructed an Indonesian intellectual capital disclosure framework, a framework based on data of Indonesia that may overcome content analysis weaknesses. Furthermore, this research also offers a new joint theoretical framework, intellectual capital theoretical framework, which may be useful for future intellectual capital disclosure research. This research contributes to limited intellectual capital disclosure research in Indonesia and provides valuable insights into the practice in Indonesia. This research also contributes to the development and introduction of intellectual capital theoretical framework and Indonesian intellectual capital disclosure framework.

Keywords: Indonesian intellectual capital disclosure framework; intellectual capital; intellectual capital disclosure; intellectual capital theoretical framework. (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:14:y:2017:i:4:p:338-346

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