Financial Performance, Intellectual Capital Disclosure and Firm Value: The Winning Edge
Charles Kiprono Sang Keter,
Josephat Yegon Cheboia,
David Kosgei
Abstract:Traditional financial performance metrics have served well throughout the inclusion era, but they are no longer in sync with the skills and competitiveness that organizations are attempting to learn. This study examined the role of intellectual capital disclosure (ICD) in mediating the relationship between financial performance and firm value. The sample consists of 39 firms listed on the Nairobi Securities Exchange (NSE) in Kenya. They represent 67% of firms listed on NSE during the period (2010–2022). Data w… Show more
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