印尼和泰国休闲产业智力资本披露的企业特征与公司治理内部机制

IF 1.5 Q3 BUSINESS

International Journal of Learning and Intellectual Capital Pub Date : 2023-01-01 DOI:10.1504/ijlic.2023.133233

Saarce Elsye Hatane, Ivana Fredlina Kurniawan, Sandra Marcella, Hendri Kwistianus

引用次数: 0

摘要

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

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来源期刊

International Journal of Learning and Intellectual Capital Business, Management and Accounting-Strategy and Management

CiteScore

3.20

自引率

59.10%

发文量

期刊介绍： Strategy management is concerned with understanding the forces and causes that explain performance differences between organisations. One approach studies industry structures as external determinants of organisational performance. An alternative approach focuses on internal resources and capabilities as sources of sustained competitive advantage. This is the resource and capabilities theory of the firm. On the other hand, the knowledge-based view of the firm considers the firm as a repository of knowledge-based resources and capabilities. To the extent that these resources and capabilities are unique, rare, difficult to imitate and non-substitutable, they confer sustained competitive advantage on the firm.