Corporate governance on intellectual capital disclosure and market capitalization

Jacobus Widiatmoko, Maria Goreti Kentris Indarti and Imang Dapit Pamungkas
Authors registered in the RePEc Author Service: Collins G. Ntim

Cogent Business & Management, 2020, vol. 7, issue 1, 1750332

Abstract: 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.

Date: 2020
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DOI: 10.1080/23311975.2020.1750332

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