The present study empirically examines the relationship between intellectual capital
components (human, structural and physical capital) and financial performance measures …

Structural changes in the knowledge economy have greatly affected the way business is
conducted and the processes firms create value. The financial reporting system is …

Investments in intangible assets have become a strategic approach that has led to
numerous benefits and boosts the firms' performance. Academics have studied the process …

هدف: هدف پژوهش حاضر، بررسی تأثیر میانجی‌‌گری چسبندگی هزینه‌‌ها بر رابطۀ دارایی‌‌های نامشهود و
عملکرد مالی شرکت‌‌های پذیرفته‌‌شده در بورس اوراق بهادار تهران است. روش: تعداد 184 شرکت در بازۀ …‎

The importance of intangible assets in firm's success is increasing. So giving insight about
its quality and measurement metrics is vital for the firms. In knowledge based economy …

It is very important for investors and creditors to understand the critical factors affecting a
firm's value before making decisions about investments and loans. Since the knowledge …

The purpose of this study was to analyze the effect of intangible resources against stocks
return mediated by the financial performance. The research was conducted on Trade sector …

This research helps to provide the information about tangible and intangible assets in 5 star
hotels in Bangalore. This research shows that computer software are the main intangible …

Intellectual capital (IC) has grown as a central and strategic resource, both at the national
(Lin and Edvinsson 2010; Seleim and Bontis 2013) and organizational level (Wang 2008; …