This paper aims to investigate the role of accounting measurement and disclosure of social
capital in improving the quality of accounting information which covers reliability, relevance …

Purpose The purpose of this paper is to investigate the role of accounting measurement and
disclosure of social capital (AMDSC) in improving financial performance (FP) in industrial …

This study analyzes how local governments use external financing instruments to adjust
their capital structure. External financing instruments (public debt and public-private …

Performance management has a long tradition in China, but questions remain as to its
effectiveness. This article presents the results of a comparative time-series analysis that …

Purpose The purpose of the current research is to examine the relationship between social
capital (SC) and financial performance (FP) in industrial enterprises in the Kurdistan Region …

In the information age and economy we live in, human and social capital are regarded as
two of the main types of capital that determine the performance of employees and …

Citizens' attitudes and reactions to policymakers' decisions depend on several factors,
including informal institutions. The novelty of this paper is to use social capital as a …

Um dos principais sinalizadores da eficácia de políticas públicas é a execução
orçamentária, que deve refletir os interesses sociais nos aspectos qualitativo e quantitativo …

Newly formed territorial communities acquire a real subjectivity in the processes of the
management of territorial development: they become responsible for a significant share of …

Desenvolver e manter relacionamentos é central para construir resiliência nas redes de
suprimentos. Dentro dos relacionamentos interorganizacionais, as organizações interagem …