Organisations increasingly realise that they must transform into true digital enterprises to
create competitive advantage and ensure corporate survival. However, many organisations …

Purpose The purpose of this paper is primarily to explore the extent of intangible assets and
liabilities of large Malaysian companies. The authors also examine whether intangible …

Purpose–The purpose of this paper is to examine the trend of intellectual capital disclosures
(ICD) over a three‐year period (2008‐2010), when the Malaysian business environment …

This research analyzes the impacts of intellectual capital (IC) and the balancing power of
entrepreneurial orientation (EO) on innovation growth (IG) in Pakistan's SME sector. A …

Статья посвящена вопросам количественного анализа влияния интеллектуального
капитала на результаты деятельности компании. Используя метод интеллектуального …

The importance of knowledge and other intangible activities for the success of an enterprise
have been broadly recognized over the last few years. In this paper a tutorial is illustrated on …

Purpose This study empirically investigates the relationship between goodwill assets and
capital structure (ie debt ratio) of firms and the moderating effect of financial market …

This is a conceptual paper and the aim of this paper is to investigate the existing literature on
the impact of Human Resource Accounting on organizational performance and to develop a …

Purpose The purpose of this paper is to evaluate the impact of investment in Intangible
Assets on the corporate performance of Indian companies for a period of twelve years from …

Purpose–The study aims to examine the relationship between the corporate disclosure on
intellectual capital and five firm characteristics, namely, size, leverage, profitability, age and …