Is disclosure of information technology (IT) internal control weaknesses worthwhile for firms?
This study investigated the effect of disclosing internal control weaknesses in implementing information technology and the mediating effect of intellectual capital (IT-ICW) on the value of information technology companies. The population in this study was companies in Southeast Asia that were liste...
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Main Authors: | Kusumaningtias, Rohmawati, Kasim, Narimah, Handayani, Susi, Bhilawa, Loggar |
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Format: | Article |
Language: | English |
Published: |
Institute of Advanced Scientific Research
2020
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Subjects: | |
Online Access: | http://eprints.uthm.edu.my/6203/1/AJ%202020%20%28237%29.pdf http://eprints.uthm.edu.my/6203/ https://dx.doi.org/ 10.5373/JARDCS/V12SP4/20201519 |
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