This study aims to describe the intellectual capital disclosure practices in the biggest Indonesian universities and to empirically examine the impact of intellectual capital disclosure on prospective student interest. Data were drawn from official website of Indonesian universities. The result...

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...

Generally, companies have been faced with problem that ranges from non-disclosure to partial disclosure of intangible assets (IAs). This however, distorts the oversight function of the directors of companies from producing full and accurate financial information in the annual reports for various...