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The intellectual capital disclosures of technology-driven companies: evidence from Indonesia

机译：技术驱动公司的智力资本披露：来自印度尼西亚的证据

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摘要

This exploratory study on the Intellectual Capital (IC) disclosures of the top 22 largest Indonesian technology-driven companies during 2002-2004 found that first, the technology-driven companies in Indonesia do have IC assets. Second, there is an increasing trend of IC disclosures. Third, the top three IC components disclosed are: customers (23.00%) from the relational capital category, employees (11.48%) from the human capital category and networks (10.99%) from the organisational capital category. Fourth, there is a significant and positive correlation between market capitalisation and the level of IC disclosures, as well as between the number of annual reports' pages and the level of IC disclosures. Fifth, there is no significant correlation between the company's age and the level of IC disclosures. Sixth, the industry category seems to influence the extent of IC disclosures. Seventh, the majority of the IC components identified are in qualitative format. Eighth, the IC identified and reported is inconsistent, as no framework is available yet for reporting the IC assets.
机译：这项针对2002年至2004年印度尼西亚最大的22家最大的技术驱动公司的智力资本（IC）披露的探索性研究发现，首先，印度尼西亚的技术驱动公司确实拥有IC资产。其次，IC披露呈增长趋势。第三，披露的前三大IC组件是：关系资本类别的客户（23.00％），人力资本类别的员工（11.48％）和组织资本类别的网络（10.99％）。第四，市值与IC披露水平以及年度报告页数与IC披露水平之间存在显着正相关。第五，公司的年龄与IC披露水平之间没有显着相关性。第六，行业类别似乎会影响IC披露的程度。第七，识别出的大多数IC组件均为定性格式。第八，识别和报告的IC不一致，因为尚无报告IC资产的框架。

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