Value-added intellectual capital and financial performance: evidence from Mauritian companies

R Bhattu-Babajee, B Seetanah - Journal of Accounting in Emerging …, 2022 - emerald.com
Purpose The purpose of this paper is to empirically assess the impact of value-added
intellectual capital (VAIC) on the financial performance (FP) of companies in Mauritius …

Green accounting and intellectual capital effect on firm value moderated by business strategy

R Gantino, E Ruswanti, AM Widodo - Jurnal Akuntansi, 2023 - ecojoin.org
This study aims to compare the influence of Green Accounting and Intellectual Capital on the
Firm Value model with Business Strategy as a Moderating Variable, using 2016 to 2021 data …

Corporate Social Responsibility Disclosure, Intellectual Capital Disclosure, Risk Disclosure, Cost of Capital: Moderating Role of Earnings Management

I Fauzi, A Firmansyah - Accounting Analysis Journal, 2023 - journal.unnes.ac.id
Purpose: This study investigates the effect of corporate social responsibility, intellectual
capital disclosure, and risk disclosure on the cost of capital and the roles of earnings …

Voluntary intellectual capital disclosure and earnings forecast in Indonesia–Malaysia–Thailand growth triangle's pharmaceuticals sector

SE Hatane, JC Diandra, J Tarigan, F Jie - International Journal of …, 2023 - emerald.com
Purpose This study examines the role of intellectual capital disclosure (ICD) on earnings
forecasting by analysts in the pharmaceutical industry in emerging countries, particularly in …

ANALYZING THE IMPACT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF FOOD & PERSONAL CARE AND TEXTILE SECTORS

HA Rashid, S Farooq, F Liaqat, A Qadeer… - Pakistan Economic and …, 2020 - JSTOR
This paper has examined the role of intellectual capital in profitability of firms belonging to
food & personal care and textile sectors in Pakistan. From each of the chosen sectors, seven …

[HTML][HTML] El capital intelectual en el rendimiento financiero del sector carrocero del Ecuador

MCG Romo, AFL Gómez, EVT Sinalín… - Revista Finanzas y …, 2022 - scielo.org.co
Este artículo determina la influencia del capital intelectual en el rendimiento financiero de
las empresas del sector carrocero en el Ecuador. Para ello se aplica el modelo Coeficiente …

Intellectual capital and firm risk: evidence from an emerging economy

I Zaighum, Q Abbas, K Batool, S Bano… - Global Knowledge …, 2024 - emerald.com
Purpose Intellectual capital (IC) plays a pivotal role in determining corporate risk profiles in
the contemporary knowledge era. Consequently, this study aims to analyze the impact of IC …

[PDF][PDF] Intellectual capital components and industrial firm's performance

MF Shubita - Problems and Perspectives in Management, 2022 - pdfs.semanticscholar.org
The study aims to determine the connection between intellectual capital (IC) and financial
performance of the Jordanian industrial listed companies. The methodology uses regression …

[PDF][PDF] The effect of board characteristics on intellectual capital in the commercial banks sector listed on the Bahrain bourse: An empirical study

SAH Ebrahim, BJA Ali… - Information Sciences …, 2021 - naturalspublishing.com
This present paper aims to examine the effect of Board Characteristics (Size, Independence,
Board meeting, Nationality diversity, and Educational level diversity) on intellectual capital …

[PDF][PDF] Intellectual capital and market value: evidence from Jordan

MF Shubita - Investment Management and Financial …, 2019 - businessperspectives.org
This research aims to apply the value-added intellectual coefficient (VAIC) model to test the
impact of intellectual capital (IC) on market value of the Jordanian industrial firms. The …