Purpose The purpose of this study is to determine and compare the performance of small
and medium enterprises (SME) and manufacturing company stock portfolios in the …

The study seeks to identify patterns of the propensity for (frequency) and quality of (mean
score) intellectual capital (IC) divulgence components (internal capital, external capital and …

Purpose This study aims to assess the influence of material internal control weaknesses
(ICWs) on investment in intangible assets, capital structure and commercial risk of …

Intangible assets play an important role in maintaining the competitive advantage of a
company. To maintain competitive advantage and enhance share value, it is important to …

Objective-Corporate concern for the environment is an important stakeholder demand. A
company is obliged to preserve the environment with various investments, one of which is …

The study investigates the moderating effect of corporate governance and the adoption of
the new accounting standards on the relationship between firms' value and intellectual …

The purpose of this study is to investigate the moderating effect of corporate governance and
the adoption of the new accounting standards on the relationship between firms' value and …

INDONESIA: Industri manufaktur merupakan sektor industri yang mempunyai potensi
multiplier effect yang besar. Sektor ini perlu inovasi-inovasi baru untuk memperkuat …

This study analyzed how investments of tangible and intangible assets by air transport
companies affect their future sales growth. BR As for samples, this study selected 36 air …

Structural changes in the knowledge economy have greatly affected the way business is
conducted and the processes firms create value. The financial reporting system is …