Intellectual Capital and Economic Value Added: Does Corporate Social Responsibility Mediate the Relationship?
Yuniarti Ardi · Asian Journal of Economics, Business and Accounting · 2026
Background: Firm value increasingly depends on intangible assets like intellectual capital, encompassing human, structural, and financial resources, which drive innovation, productivity, and future earnings. Corporate social responsibility (CSR) complements this by enhancing tran...
Open access
Research Article
10.9734/ajeba/2026/v26i42235