Voluntary Intellectual Capital Disclosure: A Theoretical Test of Proprietary Cost

Nugroho, Wawan Sadtyo and Susanto, Barkah and Kurnia, Marlina and Purwantini, Annisa Hakim (2021) Voluntary Intellectual Capital Disclosure: A Theoretical Test of Proprietary Cost. In: Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia.

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Abstract

Cost of equity could be minimalized by intellectual capital disclosure. Quality of information in this intellectual capital disclosure depends on the cost of proprietary, cost of information, and the relevance to get the information. This study was conducted to give empirical evidences about model a

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 14:38
Last Modified: 17 Apr 2026 07:54
URI: http://eprints.eai.eu/id/eprint/35731

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