This study synthesizes and reviews the existing literature on capital budgeting (CB)
practices and their application to theories, contexts, characteristics and methodology. It aims …

Purpose The purpose of this study is to examine the impact of intellectual capital disclosure
on the cost of equity capital in the context of integrated reporting, which represents the …

The paper aims to undertake an in-depth analysis role and contribution of voluntary
corporate disclosure and intellectual capital to improve the'quality'of relationships between …

Financing decision is one of the important areas in financial management to attain high
profitability, assets utilization, market value and growth rate. This research paper measures …

The paper focuses on the role of a country's culture in influencing the entrepreneurial
attitudes of Principal Investigators, in shaping their ability to combine knowledge theory and …

Purpose This study aims to analyze the territory as a distinctive factor through which the
concept and practice of “Made in Italy” operates. Specifically, the study considers the role of …

The concept of open innovation is currently one of the key issues regarding the innovative
development of micro, small, and medium enterprises (SMEs). It has been the subject of …

The objective of this study is to examine the relationship between share price volatility (SPV)
and firm's dividend policy on the Sri Lankan stock market. Data used for analyses are …

This study focuses on the innovation activities as determinants of the financial value of the
firm. This approach breaks with the binary approach to measure the degree of innovation …

Purpose The purpose of this paper is to examine the current trends of capital budgeting
practices (analysis techniques, discount rate estimations and risk assessment methods) …