Keter, Charles Kiprono Sang; Cheboi, Josephat Yegon; … - In: Cogent business & management 11 (2024) 1, pp. 1-26
intellectual capital disclosure (ICD) in mediating the relationship between financial performance and firm value. The sample … performance has a positive and significant effect on firm value. Furthermore, financial performance has a negative effect on ICD …. Finally, ICD was found to have a mediating effect on the relationship between financial performance and firm value. The …