Firm Value from Intellectual Capital Disclosure and Financial Ratios Perspective
نویسندگان
چکیده
This study aims to test and obtain empirical evidence of the effect intellectual capital disclosure, profitability, dividend policy, investment decisions, company size on value in manufacturing companies listed Indonesia Stock Exchange 2019-2021. The type research using a quantitative research. method uses secondary data. population this were 196 IDX for 2019-2021 with sample 175 3 periods, making 525 observations purposive sampling. analytical multiple linear regression analysis. results show that decisions have positive firm value, meanwhile policy no value.
منابع مشابه
The Impact of Components of Intellectual Capital and Value added Intellectual Coefficient on Banks’ Financial Performance
In the knowledge-based economy, intellectual capital is used to create value for organizations. Organizations seek to create, manage, expand and exploit optimal intellectual capital in terms of organizational value creation and business process improvement. Considering the competitiveness of the present age seems that banks must improve their performance to achieve their goals and perform th...
متن کاملAn Empirical Investigation of the Impact of Intellectual Capital on Firms’ Market Value and Financial Performance: Evidence from Iranian Companies
In modern economics, Intellectual capital is described as an intangible asset which can be used as a source of sustainable competitive advantage. However, intellectual capital components have to interact in themselves to create value. The paper seeks to examine the impact of intellectual capital on firms’ market value and financial performance. The efficiency of the value added by corporate int...
متن کاملThe Relationship between Intellectual Capital with Economic Value Added and Financial Performance
The purpose of the present study is to investigate the relationship between intellectual capital (human capital efficiency, customer capital efficiency, and structural capital efficiency) and economic value added of the listed companies on the Tehran Stock Exchange (TSE). The population includes 39 firms selected through systematic sampling. The data is collected from the audited financial stat...
متن کاملFinancial Constraints and Corporate Disclosure: Evidence from Capital Market Segmentation∗
The sharp distinction drawn between firms rated narrowly above (BBB–) and below (BB+) the investment-grade cutoff provides variation in debt financing availability unrelated to firm fundamentals. We exploit this market segmentation to identify an asymmetric effect of debt capital supply on voluntary disclosure: BB+ firms step up disclosure in response to high-yield bond mutual fund outflows. Th...
متن کاملDeterminants of intellectual capital disclosure: evidence from Australia
Purpose – The purpose of this paper is to examine determinants of the decision to disclose intellectual capital in annual reports. Design/methodology/approach – The paper derives theoretical predictions from the previous literature and bases the study on archival data with a sample of 125 publicly listed Australian firms. The authors perform a content analysis of annual reports and complement t...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal Riset Akuntansi Terpadu
سال: 2023
ISSN: ['1979-682X', '2528-7443']
DOI: https://doi.org/10.35448/jrat.v16i1.18461