Intellectual capital disclosure by Chinese and Indian information technology companies: A comparative analysis

Q Wang, U Sharma, H Davey - Journal of Intellectual Capital, 2016 - emerald.com
Purpose–The purpose of this paper is to examine the extent and quality of voluntary
intellectual disclosures by information technology (IT) companies of China and India …

Relação entre o nível de intangibilidade dos ativos eo valor de mercado das empresas

F Medrado, G Cella, JV Pereira… - Revista de Contabilidade …, 2016 - revistas.usp.br
Este estudo tem por objetivo avaliar se, no âmbito do mercado de capitais brasileiro, há
associação entre o nível de intangibilidade dos ativos e a valor de mercado das ações das …

Human capital reporting and its determinants by Polish and German publicly listed companies

Ł Bryl, S Truskolaski - Entrepreneurial Business and Economics Review, 2017 - ceeol.com
Objective: The importance of human capital in the contemporary business environment is
rising. Therefore, the aim of the study is to determine what the quality, extent and …

Firm-specific corporate governance and analysts' earnings forecast characteristics: Evidence from Asian stock markets

M Yu, Y Wang - International Journal of Accounting & Information …, 2018 - emerald.com
Purpose The purpose of this paper is to examine the impact of corporate governance on the
capital market participants' abilities to forecast future performance, as measured by the …

Does CEO–auditor dialect connectedness trigger audit opinion shopping? Evidence from China

X Du, L Xiao, Y Du - Journal of Business Ethics, 2023 - Springer
Using the original information from the identification cards of CEOs and signing auditors to
hand-collect the data on CEO–auditor dialect connectedness (CADC), we examine the effect …

[HTML][HTML] Institutional ownership and information transparency: Role of technology intensities and industries

CH Hsu, SC Lai, HC Li - Asia Pacific Management Review, 2016 - Elsevier
Abstract Information disclosure is a necessary activity in corporate governance; information
transparency plays a unique role in corporate governance in the era of knowledge-based …

Women on board, strength of auditing and reporting standards and analysts' forecasts accuracy: international evidence

WA Wan Ismail, KA Kamarudin… - Journal of Applied …, 2023 - emerald.com
Purpose This paper investigates whether board gender diversity and the strength of auditing
and reporting standards are associated with analysts' forecast accuracy and whether the …

Measuring ease of doing business in India's sub-national economies: a novel index

KG Tan, S Gopalan, W Nguyen - South Asian Journal of Business …, 2018 - emerald.com
Purpose The purpose of this paper is to contribute to the literature by introducing a novel
index that measures ease of doing business (EDB) at the sub-national level. The authors …

Corporate ownership, internet penetration and Internet Financial reporting: evidence from the Gulf Cooperation Council countries

AM Ariff, HO Bin-Ghanem… - Asian Journal of Business …, 2018 - ajba.um.edu.my
Design/Methodology/Approach: An index consisting of 35 IFR items was used to collect
information from 152 listed financial com-panies from the Gulf Cooperation Council (GCC) …

Intangibles and value relevance of accounting information: Evidence from UK companies

B Kimouche - Jordan Journal of Business Administration, 2016 - archives.ju.edu.jo
This paper investigates whether intangible items that recognised in financial statements are
value relevant in UK context, and whether these items affect the value relevance of other …