Drivers of voluntary intellectual capital disclosure in agriculture companies listed in IMT-GT countries

Josua Tarigan, Vania Devi and Saarce Elsye Hatane

International Journal of Learning and Intellectual Capital, 2022, vol. 19, issue 3, 269-286

Abstract: This study intends to examine the drivers of disclosing intellectual capital for a sample of agriculture firms listed in Indonesia, Malaysia, Thailand Growth Triangle (IMT-GT) countries. The authors read the annual reports by analysing the content and use quantitative data from the Bloomberg terminal. Ordinary least square (OLS) analysis is conducted to test the hypothesis and identify the correlation between variables. It is revealed that factors affect intellectual capital disclosure, such as firm size, ownership concentration, and auditor type. The findings help regulators understand better and use the factors that explain the company's intellectual capital disclosure in the development of future recommendations. Moreover, it is the first study to explore the IMT-GT relationship for intellectual capital disclosure topics. The cooperation has provided positive signals to the economic growth, thus made it enjoyable to look further at the businesses operating in those countries.

Keywords: firm size; auditor type; ownership concentration; intellectual capital disclosure; ICD; agriculture firms; IMT-GT. (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:19:y:2022:i:3:p:269-286

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