This study aims to assess the impact of earnings manipulation on the changes in value
relevance level, using audit quality as the mediating variable. For this reason, one …

Penelitian ini bertujuan untuk membuktikan robustness relevansi nilai informasi akuntansi
dari nilai buku, laba, aset operasi dan aset keuangan yang menggunakan pendekatan …

This study sought to evaluate the relevance of the resource-based view of the firm (RBV) in
consolidated industries, with a specific focus on the Kenyan cement industry. The research …

“Intangible assets” is the missing key of valuing when transferring Iran football professional
league clubs to the private sector. As these assets are not completely identified, the aim of …

This study tends to examine the extent and quality of intellectual capital (IC) disclosure in
annual reports to lessen the information asymmetry and irregularities across BRICS'banking …

No século XXI, os ativos intangíveis são os principais direcionadores de valor corporativo.
Entretanto, a despeito de sua relevância, avaliá-los constitui uma tarefa complexa, que …

У статті проаналізовано роль і значення інтелектуального капіталу для ефективного
функціонування підприємств машинобудування України. Згенеровано методичний …

This study analyzed how investments of tangible and intangible assets by air transport
companies affect their future sales growth. BR As for samples, this study selected 36 air …

This study aims to provide a bibliometric and science mapping analysis on the research
area of R&D Investment published in the Dimension database over the 2017-2021 period …

The aim of this research is to investigate determinants of firm's intangible investments. The
model of Arefmanesh and Rahmani (1394) was used to measure unrecorded and total …