This article presents the results of a systematic literature review on intangibles and
intellectual capital (IC) focusing on articles published in the top 20 accounting journals …

This review systematically investigates the body of scientific knowledge on value relevance
in accounting and reporting fields through a mixed method integrating bibliometric and …

The adoption of IFRS around the globe has stimulated empirical research that investigates
the financial reporting and capital market effects associated with an accounting regime …

Purpose–The purpose of this paper is to examine the effect of voluntary risk management
disclosure (VRMD) on firm value (FV). Design/methodology/approach–This study uses …

Common explanations for the voluntary adoption of International Financial Reporting
Standards (IFRS) have been based on economic efficiency arguments. This paper …

We examine the combined value relevance of book value of equity and net income before
and after the mandatory transition to IFRS in Greece. Contrary to our expectations, we find …

The effect of intangible assets on sustainable growth and firm value – Evidence on
intellectual capital investment in companies listed on Bucharest Stock Exchange | Emerald …

This article uses an analytical frame that comprised agency theory and a resource-based
perspective to explore the influence of boards of directors on listed companies' voluntary …

This paper uses a resource-based perspective and balanced panel data analysis to explore
whether the representation of women on the boards of directors of Spanish companies is …

Corporate social responsibility in the banking industry has an impact on the environment
and society. Research was conducted on the impacts of environmental social responsibility …