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Voluntary intellectual capital disclosure and earnings forecast in Indonesia-Malaysia-Thailand growth triangle's pharmaceuticals sector

Hatane, Saarce Elsye; Diandra, Jefferson Clarenzo; … - In: International journal of emerging markets 18 (2023) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10014332286

Drivers of voluntary intellectual capital disclosure in agriculture companies listed in IMT-GT countries

Tarigan, Josua; Devi, Vania; Hatane, Saarce Elsye - In: International journal of learning and intellectual capital 19 (2022) 3, pp. 269-286

Persistent link: https://www.econbiz.de/10013256413

The contributing factors of intellectual capital disclosures in agriculture and mining sectors of Indonesia and Thailand

Hatane, Saarce Elsye; Tarigan, Josua; Kuanda, Elenne … - In: Accounting research journal 35 (2022) 2, pp. 196-218

Persistent link: https://www.econbiz.de/10012886458

Intellectual capital disclosures and corporate governance in gaining the firms' non-discretionary profits and market value in ASEAN-5

Hatane, Saarce Elsye; Nathania, Felicia; Lamuel, Jocelyn; … - In: Organizations and markets in emerging economies 11 (2020) 2, pp. 276-304

This study aims to find the effect of Intellectual Capital Disclosure (ICD) and Corporate Governance (CG) on firm performance in ASEAN countries. Firm performance is divided into accounting-based performance and market-based performance. The accounting-based performance consists of...

Persistent link: https://www.econbiz.de/10012421979

Firm characteristics and corporate governance internal mechanism in intellectual capital disclosures of leisure industries in Indonesia and Thailand

Hatane, Saarce Elsye; Kurniawan, Ivana Fredlina; … - In: International journal of learning and intellectual capital 20 (2023) 5, pp. 538-556

Persistent link: https://www.econbiz.de/10014439975

Quality of Intellectual Capital Disclosures : The Role of Market Share and Financial Distress in Thai’s Agricultural and Resource Sectors

Hatane, Saarce Elsye - 2019

This study aims to examine the factors that influence the quality of intellectual capital disclosure (ICD). This study contributes to research related to ICD by using the value of the market share and financial distress as independent variables, in addition to the level of firm size. This study...

Persistent link: https://www.econbiz.de/10012865288