The answer to the challenging question,“Should one either invest in tangible resources or
intangible resources/capabilities?” is still fragmented. In prior studies, more emphasis is …

Esta investigación tiene como objetivo realizar una caracterización de las pequeñas y
medianas empresas (pymes) colombianas y de sus fundadores. Se realiza una …

Purpose This study aims to explore the mechanism by which intellectual capital and
corporate social responsibility (CSR) influence the sustainable competitive performance of …

In the contemporary context, characterized by the paramount importance of sustainability,
both governments and companies, particularly multinational enterprises (MNEs), play an …

Steered by the resource-based view theory, this study scrutinizes the impact of the
dimensions of Intellectual Capital (IC)—human capital, structural capital, and relational …

Intellectual capital has been grabbed the attention of researchers due to its momentous role
in sustainable competitive advantage and organizational success. There is a growing …

Purpose This study explores the role played by audit committees (ACs) in illuminating the
effectiveness of internal audit (IA) as a facilitator of the achievement of organisational goals …

Purpose With the help of “self-learning” algorithms and high computing power, companies
are transforming Big Data into artificial intelligence (AI)-powered information and gaining …

The aim of this study is to empirically examine the effect of calculated intangible assets,
financial performance and financial policy on the firm value of Omani industrial companies …

Purpose This study aims to investigate the influence of the digitalization of corporate social
responsibility (CSR) on the sustainable competitive performance (SCP) of small-and …