IMT-GT国家农业上市公司自愿智力资本披露的驱动因素

IF 1.5 Q3 BUSINESS

International Journal of Learning and Intellectual Capital Pub Date : 2021-01-01 DOI:10.1504/ijlic.2021.10040848

S. Hatane, V. Devi, Josua Tarigan

引用次数: 0

摘要

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Drivers of voluntary intellectual capital disclosure in agriculture company listed in IMT-GT countries

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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.