This study aims to describe the intellectual capital disclosure practices in the biggest Indonesian universities and to … empirically examine the impact of intellectual capital disclosure on prospective student interest. Data were drawn from official … website of Indonesian universities. The result indicates that from 30 samples of universities, there are no university has …

There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence … of the disclosure quality within the sample. Furthermore, our findings exposed a better level of disclosure for … manufacturing companies relative to service companies, implicating a close linkage of disclosure compliance and the associated …