Intellectual Capital Disclosure: Mandatory or Voluntary?

Hartati, Noorina (2015) Intellectual Capital Disclosure: Mandatory or Voluntary? In: The 1st Conference & Declaration Indonesia Finance Association 2015, 14-15 January 2015, Solo Paragon Hotel and Residences.

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Intellectual Capital begins to be ogled by the stakeholders because of its existence as an intangible asset that is not less important than tangible assets. Therefore, these companies begin to actively move the training programs for its employees rather than expanding its business for example by buying land for expansion of land and constructing office buildings and factories. Most of the mandatory disclosure required by the accounting profession in relation to physical capital. The recognition of intellectual capital as a pivotal factors for the company, making mandatory disclosure related to physical capital becomes less relevant for the user. This has led to gaps in information related to investment decision making. Therefore, standard setters should develop guidelines for the disclosure of intellectual capital in order to protect the interests of users (Suhardjanto and Wardhani, 2010).

Item Type: Conference or Workshop Item (Paper)
Additional Information (ID): IFA-orin.pdf
Uncontrolled Keywords: intellectual capital, intellectual capital disclosure, mandatory, voluntary, market interest
Subjects: 000 Generalities > 000-009 Knowledge - Special Computer Methods (Ilmu Umum dan Komputer) > 001.1 Intellectual Life (Kehidupan Intelektual)
300 Social Science > 320-329 Political and Government Science (Ilmu Politik dan Pemerintahan) > 321.08 Colonies, Mandates, Protectorates (Negara Koloni, Mandat, Protektorat)
300 Social Science > 330-339 Economics (Ilmu Ekonomi) > 330.112 Capitalism Economics (Sistem Ekonomi Kapitalis, Sistem Ekonomi Liberal)
300 Social Science > 330-339 Economics (Ilmu Ekonomi) > 332.041 Capital (Modal, Permodalan)
600 Technology and Applied Sciences > 650-659 Management and Auxiliary Service (Manajemen dan Ilmu yang Berkaitan) > 658.152 Management of Investment, Capitalization (Manajemen Investasi, Manajemen Modal, Kapitalisasi)
Divisions: Koleksi Digital > Artikel
Depositing User: David NP
Date Deposited: 27 Mar 2019 07:41
Last Modified: 27 Mar 2019 07:41

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