Strategy and Firm Performance: Is Intellectual Capital Disclosure Matter?
2016
We investigate the relationship between strategy, firm performance, and intellectual capital (IC) disclosure. The sample is a group of secondary sectors in the Jakarta Stock Industrial Classification because this group represents a knowledge-intensive firms according to the OECD (Organization for Economic Cooperation and Development) criteria.Using ordinary least square (OLS) the results of this study reveal that strategy has a significant influence toward firm performance with IC disclosure as a mediating variable. Firms with a differentiation strategy tend to disclose IC components in order to achieve a high performance. The result indicate that firms with differentiation strategy getting advantage from IC disclosure,because it is a good signal about the firm’s ability to manage strategic resources to achieve their competitive advantage.
Keywords:
- Correction
- Source
- Cite
- Save
- Machine Reading By IdeaReader
0
References
0
Citations
NaN
KQI