Penelitian ini bertujuan untuk menguji apakah nilai aset tidak berwujud pada tahun 2009
berbeda dengan tahun 2010. Penelitian ini juga bertujuan untuk menguji pengaruh nilai …

Despite extensive research having been undertaken on the issue of whistleblowing globally,
empirical study in this area is still scarce in Malaysia. This paper examines internal …

Partindo dos precedentes históricos do movimento concentracionista empresarial e dos
matizes relativos aos grupos de sociedades, este artigo descreve as normas internacionais …

HUMAN CAPITAL DISCLOSURE IN CORPORATE ANNUAL REPORTS by MICHAEL OLAJIDE
ADELOWOTAN submitted in accordance with the requiremen Page 1 HUMAN CAPITAL …

This study examines the extent and quality of Intellectual Capital (IC) disclosure in the
financial reports of selected companies in Nigeria. IC disclosure index was constructed to …

The importance of human capital reporting has increased in recent years. Stakeholders such
as financial analysts and investors are calling for more transparency and fuelling interest in …

The purpose of most major companies according to the theory of the firm is to maximize the
value of company. Company can increase the prosperity of the owner or the shareholders by …

The key resources that are inputs to the production process of an organisation are Financial
Assets, Human Assets, Physical Assets and Information Assets. Each of these sets of assets …

У статті проаналізовано роль і значення інтелектуального капіталу для ефективного
функціонування підприємств машинобудування України. Згенеровано методичний …

PENGARUH METODE PENGUKURAN INTELLECTUAL CAPITAL BERBASIS PASAR DAN
NILAI TAMBAH TERHADAP KINERJA PASAR DAN KINERJA KEUANGAN Page 1 …