Intellectual capital disclosure practice: Evidence from Indonesian commercial banks

• 主要な著者: Murti, Galuh Tresna, Juwita, Rakhmini, Nasutiona, Sakti Muda
• フォーマット: Conference or Workshop Item
• 言語: English
• 出版事項: 2015
• 主題: HF5601 Accounting; HG Finance
• オンライン･アクセス: http://repo.uum.edu.my/17571/1/191-ICAS2015%20191-198.pdf; http://repo.uum.edu.my/17571/; http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/115-intellectual-capital-disclosure-practice-evidence-from-indonesian-commercial-banks

The purpose of this paper is to examine the intellectual capital disclosure practice in Indonesian Commercial Banks on 2010-2012.The method used in this paper is descriptive analysis and Intellectual Capital Disclosure is measured based on the model of intellectual capital disclosure index Brennan,...